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V0433-17 20 February 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Wheelchairs taxed at 4% or 10% VAT and may be subject to the equivalence surcharge

A query was raised regarding whether electric wheelchairs and scooters should incur the equivalence surcharge when sold to a retailer. The DGT clarifies the VAT rates applicable to each product and the applicability of the surcharge based on their technical nature.

The question raised

Taxation of the indicated operation and specifically whether the equivalence surcharge must be applied to the supply of electric wheelchairs and scooters when the purchaser is a retail merchant.

The DGT's ruling

Wheelchairs are taxed at 10% VAT, but at 4% if they are for the exclusive use of persons with disabilities and meet technical requirements. Scooters that are not mobility aids for reduced mobility are taxed at 21%. The equivalence surcharge does not apply to scooters if they are motor-driven vehicles, but it does apply to wheelchairs as they are not considered motor vehicles.

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