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V1944-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to mobile ramps if treated as portable ramps

A company asks which VAT rate to apply to its wheelchair mobility ramps. The DGT responds that a 10% reduced rate applies if the ramps can be considered equivalent to portable ramps under the VAT Law annex.

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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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