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A company has requested clarification on whether a bag designed for wheelchairs and walkers qualifies for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has ruled that this reduced rate does not apply to accessories, replacement parts, or spare components of the goods listed in the law.
Businesses providing mobility accessories must apply the standard VAT rate rather than the reduced rate, affecting pricing and tax compliance for mobility aids.
The tax team reviews your specific situation.
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