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V2370-21 ·20 August 2021 ·consulta-vinculante Medium impact
Tax

The leasing of medical equipment for persons with disabilities is taxed at 21% VAT

A company that installs lifting platforms and elevators for wheelchairs inquires whether the leasing of this equipment may qualify for the reduced rate of 10%. The DGT responds that these operations constitute the provision of services and not the supply of goods.

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Lifecycle

2021-08-20PublishedPublished 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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