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V2014-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Wheelchairs subject to 4% VAT rate if for exclusive use by persons with a disability of 33% or higher

A company requested clarification on the VAT rates applicable to self-propelled and transport wheelchairs. The DGT clarifies that the 4% rate applies to those intended exclusively for persons with a disability of 33% or more, whereas the 10% rate applies to those designed for persons with physical or mental impairments, and the 21% rate applies to all others.

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2023-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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