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V2388-16 1 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Scooters for people unable to walk taxed at 21% VAT if they do not meet reduced mobility vehicle requirements

An entity has requested clarification on the VAT rate applicable to the sale of scooter-type vehicles designed for people unable to walk. The DGT has determined that if these do not meet the technical requirements for reduced mobility vehicles, the standard rate of 21% applies.

The question raised

Applicable tax rate.

The DGT's ruling

Vehicles that fall under the concept of "vehicles for persons with reduced mobility" are taxed at a 4% VAT rate. Three or four-wheeled scooters that do not meet the technical requirements of said concept are taxed at the general rate of 21%. To apply the reduced rate, the vehicle must be suitable for the transport of persons with disabilities in wheelchairs or with reduced mobility.

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