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A query was raised regarding whether the rental of orthopaedic equipment, specifically wheelchairs for people with disabilities, qualifies for the reduced VAT rate. The DGT has ruled that this service is not included in the cases eligible for the reduced rate and must instead apply the standard rate.
Cuestión planteada Tipo impositivo aplicable al alquiler de material ortopédico.
El alquiler de material ortopédico, como las sillas de ruedas, no está comprendido en los supuestos de aplicación del tipo reducido del artículo 91 de la Ley 37/1992. Por tanto, los servicios de alquiler de este material tributan al tipo general del 21 por ciento.
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