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A company requested clarification on the VAT rate applicable to wheelchair transfer chairs. The DGT has determined that a 4% rate applies if they are for the exclusive use of persons with a disability (minimum 33%) or to hospitals/public bodies with a declaration of intended use; a 10% rate applies if they are for the personal use of persons with impairments; and a 21% rate applies in all other cases.
Cuestión planteada Tipo impositivo aplicable, a efectos del Impuesto sobre el Valor Añadido, a las entregas de este tipo de producto.
Las sillas de transferencia tributan al 4% si están destinadas exclusivamente a personas con discapacidad igual o superior al 33%, debiendo el sujeto pasivo conservar la certificación de discapacidad, o si se entregan a centros hospitalarios o organismos públicos con documento que declare su destino final. Se aplica el 10% si el producto está diseñado para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. En cualquier otro caso, el tipo aplicable es el 21%.
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