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V2017-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Standard 21% VAT rate applies to tables designed for wheelchair users

A company requested clarification on whether tables designed for people with disabilities using wheelchairs could be taxed at the reduced rate. The DGT has ruled that these tables are not included in the list of products eligible for the 10% rate.

In 6 key points

How it affects those involved

This ruling confirms that specialized furniture for wheelchair users does not qualify for the reduced VAT rate, maintaining the standard 21% rate for these items.

Lifecycle

2023-07-11PublishedPublished 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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