Skip to content
V2009-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Leasing of wheelchairs, electric scooters, and standing aids is taxed at 21% VAT

A query is made regarding the type of VAT applicable to the rental of wheelchairs, electric scooters for persons with disabilities, and standing aids. The DGT responds that these operations are not included in the reduced rates and must apply the standard rate.

In 6 key points

Lifecycle

2022-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact