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V2009-22 21 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento

Leasing of wheelchairs, electric scooters, and standing aids is taxed at 21% VAT

A query is made regarding the type of VAT applicable to the rental of wheelchairs, electric scooters for persons with disabilities, and standing aids. The DGT responds that these operations are not included in the reduced rates and must apply the standard rate.

The question raised

Question posed: Tax rate applicable for the purposes of Value Added Tax to said operations.

The DGT's ruling

The leasing of wheelchairs, electric scooters for persons with disabilities, and standing aids is taxed at the 21 percent tax rate. Article 91 of Law 37/1992 does not include these leases among the operations subject to reduced rates.

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