Skip to content
V2388-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Scooters for people unable to walk taxed at 21% VAT if they do not meet reduced mobility vehicle requirements

An entity has requested clarification on the VAT rate applicable to the sale of scooter-type vehicles designed for people unable to walk. The DGT has determined that if these do not meet the technical requirements for reduced mobility vehicles, the standard rate of 21% applies.

In 6 key points

How it affects those involved

This ruling clarifies the tax distinction between standard scooters and specialised mobility aids, affecting pricing and tax compliance for distributors.

Lifecycle

2016-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact