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V0230-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Handbikes subject to 21% standard VAT rate unless sold with a wheelchair

A company requested clarification on whether handbikes, designed for people with lower limb disabilities, qualify for a reduced VAT rate. The DGT determined that this product is not included in the list of goods eligible for the 10% rate and therefore attracts the standard rate.

The question raised

Cuestión planteada Tipo impositivo aplicable al producto descrito.

The DGT's ruling

La handbike no está incluida en la relación de productos del anexo octavo de la Ley 37/1992, por lo que tributa al tipo general del 21%. No obstante, si se entrega de forma conjunta e incorporada a una silla de ruedas, podría considerarse una prestación accesoria con el mismo tratamiento fiscal de la silla de ruedas.

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What is published here, applied to a company or a specific case. The first meeting is free.

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