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V1334-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Sale of electric scooter spare parts subject to the equivalence surcharge

A professional has requested clarification on the VAT regime applicable to the repair, sale of parts, and rental of electric scooters. The DGT has determined that the sale of spare parts is subject to the equivalence surcharge, whereas rental and repair services are taxed under the general regime.

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2021-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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