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V2544-17 ·9 October 2017 ·consulta-vinculante Medium impact
Tax

Electric bicycles and tricycles with pedal assistance taxed at 21% VAT

A taxpayer inquired whether an electric bicycle or tricycle with pedal assistance qualifies for the reduced 4% VAT rate due to disability. The DGT ruled that these vehicles do not meet the technical requirements to be classified as vehicles for persons with reduced mobility.

In 5 key points

How it affects those involved

This ruling clarifies that pedal-assist electric cycles do not qualify for the reduced VAT rate intended for mobility aids, maintaining the standard 21% rate.

Lifecycle

2017-10-09PublishedPublished 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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