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A query was raised regarding whether accessories and spare parts for wheelchairs (such as wheels or batteries) qualify for the reduced VAT rate. The DGT ruled that these items are not included in the 10% rate, with the exception of anti-decubitus cushions and harnesses.
Cuestión planteada La expuesta en la descripción de hechos.
El tipo del 10% se aplica a sillas de ruedas, cojines antiescaras y arneses para las mismas, pero no incluye ruedas, baterías ni otros accesorios o recambios. La aplicación del tipo reducido depende de que los productos tengan características objetivas de diseño para uso personal de personas con deficiencias, independientemente de quién sea el comprador.
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