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V0957-16 10 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Scooters not meeting reduced mobility vehicle requirements subject to 21% VAT

An entity has requested clarification on whether scooter-type vehicles for individuals unable to walk qualify for the reduced VAT rate. The DGT has determined that they will only be taxed at 4% if they meet the technical definition of a vehicle for persons with reduced mobility.

The question raised

Applicable tax rate.

The DGT's ruling

The 4% tax rate applies to vehicles that meet the concept and technical requirements of a vehicle for persons with reduced mobility. Scooters that do not meet said technical requirements shall be taxed at the general rate of 21%. To be considered a vehicle for reduced mobility, it must have a curb weight not exceeding 350 kg, not exceed 45 km/h on level ground, and be designed and constructed specifically for such use.

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