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V1942-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Wheelchairs for persons with disabilities may be subject to a 10% VAT rate depending on their objective characteristics

The DGT specifies that the applicable VAT rate depends on whether the wheelchairs are for exclusive use by persons with certified disability or meet other design criteria.

In 6 key points

How it affects those involved

Businesses selling self-propelling wheelchairs must determine the correct VAT rate based on the intended use and design features.

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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