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V2077-22 ·29 September 2022 ·consulta-vinculante Medium impact
Tax

Wheelchair ponchos subject to the standard 21% VAT rate

A company has requested clarification on whether a wheelchair poncho qualifies for the reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that this product is not included in the list of goods eligible for the 10% rate.

In 6 key points

How it affects those involved

This ruling clarifies that specific mobility accessories, unless explicitly listed, do not qualify for reduced VAT rates, affecting pricing for specialized medical equipment providers.

Lifecycle

2022-09-29PublishedPublished 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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