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V2151-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to transfer chairs for persons with a disability degree of 33% or higher

A company requested clarification on the VAT rate applicable to wheelchair transfer chairs. The DGT has determined that a 4% rate applies if they are for the exclusive use of persons with a disability (minimum 33%) or to hospitals/public bodies with a declaration of intended use; a 10% rate applies if they are for the personal use of persons with impairments; and a 21% rate applies in all other cases.

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2023-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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