MEDIUM
FISCAL Wheelchair accessories taxed at standard VAT rate
Technical details
Summary
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.