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MEDIUM
FISCAL

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

V1944-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1944-25
Published
15 Oct 2025

Summary

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.

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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