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V1690-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Lifting platforms taxed at 21%, unless installed as renovation works in dwellings at 10%

The inquiry concerns the VAT rate applicable to the sale of wheelchair lifting platforms. The DGT has ruled that, as these are general-use products not designed exclusively for persons with disabilities, they are subject to the 21% rate; however, installation in dwellings may qualify for the 10% rate under certain requirements.

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Lifecycle

2021-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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