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V1884-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Electric scooters not meeting technical requirements for mobility-impaired persons are subject to 21% VAT

A company asks what VAT rate applies to the sale of a high-autonomy electric scooter for people with mobility impairments. The DGT states that if the product does not meet the technical definition of a mobility-impaired person's vehicle, the general 21% VAT rate applies.

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Lifecycle

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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