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The inquiry concerns the VAT rate applicable to the sale of wheelchair lifting platforms. The DGT has ruled that, as these are general-use products not designed exclusively for persons with disabilities, they are subject to the 21% rate; however, installation in dwellings may qualify for the 10% rate under certain requirements.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las entregas del producto indicado.
Las plataformas elevadoras tributan al 21% porque no están diseñadas exclusivamente para personas con discapacidad, sino que son ascensores de uso general. No obstante, la instalación de estas plataformas puede aplicar el tipo reducido del 10% si se considera una obra de renovación o reparación en viviendas, siempre que el destinatario sea un particular o comunidad de propietarios, la vivienda tenga más de dos años y el coste de los materiales no supere el 40% de la base imponible.
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