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A company that installs lifting platforms and elevators for wheelchairs inquires whether the leasing of this equipment may qualify for the reduced rate of 10%. The DGT responds that these operations constitute the provision of services and not the supply of goods.
Question posed: Applicability of the reduced rate of 10 percent in Value Added Tax, pursuant to Article 91.One.1.6º of Law 37/1992, regarding the supply of goods for a determined period.
The leasing of goods is considered a provision of services and not a supply of goods. The reduced rate of 10% provided for in Article 91.One.1.6º of Law 37/1992 applies exclusively to the supply of certain goods. Therefore, the supply of medical equipment under a leasing regime is taxed at the general rate of 21%.
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