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V2756-15 ·22 September 2015 ·consulta-vinculante Medium impact
Tax

Scooter-type motorcycles taxed at 21% VAT and exempt from equivalence surcharge, unless meeting reduced mobility requirements

A professional inquiry was made regarding whether electric scooter-type motorcycles for persons with reduced mobility qualify for the 4% reduced VAT rate and whether they are subject to the equivalence surcharge. The DGT has determined that if they do not meet the technical requirements for vehicles for persons with reduced mobility, the standard rate applies and the equivalence surcharge is excluded.

In 5 key points

How it affects those involved

This clarification establishes the tax treatment for electric scooters, distinguishing between standard motor vehicles and those specifically certified for reduced mobility, which affects VAT rates and surcharge obligations for retailers.

Lifecycle

2015-09-22PublishedPublished 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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