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V1693-25 ·18 September 2025 ·consulta-vinculante Medium impact
Tax

IVA refund possible for wheelchairs if disability certificate has retroactive effects

A person bought a wheelchair under the 10% tax rate without having their disability recognised at the time. The DGT rules that if a disability certificate with effects prior to the purchase is later obtained, the applicable tax rate should be corrected.

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2025-09-18PublishedPublished 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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