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V1941-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Lifts for disabled persons subject to 10% VAT

A company asks what VAT rate applies to electric transfer lifts for disabled individuals. The DGT states that if designed for personal and exclusive use by persons with disabilities, the reduced rate of 10% applies.

In 6 key points

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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