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V1944-25 15 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT rate applies to mobile ramps if treated as portable ramps

A company asks which VAT rate to apply to its wheelchair mobility ramps. The DGT responds that a 10% reduced rate applies if the ramps can be considered equivalent to portable ramps under the VAT Law annex.

The question raised

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

The DGT's ruling

The reduced rate of 10% applies to products which, due to their objective characteristics, are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual or sensory impairments. Mobile ramps shall be taxed at 10% provided they can be assimilated to the concept of portable ramps set out in the eighth section of the Annex to Law 37/1992. Otherwise, the general rate of 21% shall apply.

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