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V1883-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Electric scooters not meeting mobility-reduced vehicle criteria taxed at 21%

A company asks which VAT rate applies to a lightweight, foldable electric scooter for people with reduced mobility. The DGT states that if the vehicle does not meet the technical definition of a mobility-reduced vehicle, the general VAT rate of 21% applies.

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2025-10-14PublishedPublished 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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