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V1940-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Wheelchair accessories taxed at standard VAT rate

A company asked whether wheelchair accessories (backpack, tray and cane holder) are subject to reduced VAT. The DGT has confirmed these items are taxed at the standard rate.

In 6 key points

How it affects those involved

Wheelchair accessories are now subject to standard VAT rather than reduced VAT.

Lifecycle

2025-10-15PublishedPublished 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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