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V1943-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Wheelchairs for disabled persons taxed at 4% IVA under specific conditions

A company inquired about the VAT rate applicable to the sale of self-propelled wheelchairs. The DGT clarifies that a 4% VAT rate applies if the wheelchairs are for exclusive use by persons with a disability of 33% or more, or if they are delivered to hospitals or public bodies with a declared destination.

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2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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