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The inquiry concerns the VAT rate applicable to the sale of scooters and electric wheelchairs. The DGT determines that the rate will depend on the technical specifications of the products and their intended use.
Cuestión planteada Tipo impositivo aplicable.
Los vehículos para personas de movilidad reducida tributan al 4%. Los scooters que no cumplan los requisitos técnicos de movilidad reducida tributan al 21%. Las sillas de ruedas tributan al 10%, salvo que sean para uso exclusivo de personas con discapacidad, en cuyo caso tributan al 4%. El alquiler de scooters y sillas de ruedas eléctricas tributa siempre al 21%.
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