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V2234-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to the sale of lifting platforms for persons with reduced mobility

A company requested clarification on whether the sale of lifting platforms for persons with reduced mobility is eligible for the reduced tax rate. The Directorate General for Taxes (DGT) has ruled that it is, provided they meet the objective legal requirements.

In 5 key points

How it affects those involved

This ruling confirms the application of a lower VAT rate for specific mobility aids, providing legal certainty for businesses selling such equipment.

Lifecycle

2017-09-05PublishedPublished 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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