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V0601-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

4% VAT rate applies to mobility aids and wheelchairs for persons with disabilities

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.

The question raised

Applicable tax rate.

The DGT's ruling

Vehicles for persons with reduced mobility are taxed at 4%. Scooters that do not meet the technical requirements for reduced mobility are taxed at 21%. Wheelchairs are taxed at 10%, unless they are for the exclusive use of persons with disabilities, in which case they are taxed at 4%. The rental of scooters and electric wheelchairs is always taxed at 21%.

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