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V2370-21 20 August 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de bienes

The leasing of medical equipment for persons with disabilities is taxed at 21% VAT

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.

The question raised

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 DGT's ruling

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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