Skip to content
Back to index
V1526-17 15 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Handbikes subject to 21% VAT unless sold alongside a wheelchair

An association has queried whether handbikes, which attach to manual wheelchairs to provide electric mobility, qualify for the reduced VAT rate. The DGT has ruled that the standard rate of 21% must be applied.

The question raised

Applicable tax rate for the described product.

The DGT's ruling

The reduced rate of 10% applies to products with objective characteristics designed to alleviate deficiencies that are listed in the Annex to the Law. The 'handbike' is not included in said list of support products or chairs. However, if it is delivered jointly and incorporated into the wheelchair, it could receive the same tax treatment as the chair.

Book your free first meeting