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A scale manufacturer has requested clarification on whether the supply of a platform scale designed for wheelchair users qualifies for the 10% reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that the reduced rate is not applicable and that the 21% standard rate must be applied.
Question raised: Applicable tax rate for Value Added Tax purposes on the deliveries of said scale.
The reduced rate of 10% applies to medical equipment designed to alleviate or treat disabilities for the personal and exclusive use of persons with disabilities, according to an objective definition. Although the Annex includes lifting platforms and wheelchair elevators, the platform scale consulted does not appear in the list of products in section eight of the Annex. Therefore, the reduced rate is not applicable and it must be taxed at the general rate of 21%.
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