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V1940-25 15 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Wheelchair accessories taxed at standard VAT rate

A company asked whether wheelchair accessories (backpack, tray and cane holder) are subject to reduced VAT. The DGT has confirmed these items are taxed at the standard rate.

The question raised

Applicable tax rate, for Value Added Tax purposes, to the supplies of this type of product.

The DGT's ruling

The reduced rate of 10% applies to medical equipment and assistive products designed to alleviate deficiencies, but the law expressly excludes accessories, components, and spare parts of such goods. Therefore, accessories for wheelchairs or walkers are taxed at the general rate of 21%.

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