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V0726-16 23 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · alquiler de material ortopédico

Wheelchair rentals subject to the standard 21% VAT rate

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.

The question raised

Tax rate applicable to the rental of orthopedic equipment.

The DGT's ruling

The rental of orthopedic equipment, such as wheelchairs, is not included in the cases of application of the reduced rate under Article 91 of Law 37/1992. Therefore, the rental services for this equipment are taxed at the general rate of 21 percent.

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