Skip to content
Back to index
V2544-17 9 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Electric bicycles and tricycles with pedal assistance taxed at 21% VAT

A taxpayer inquired whether an electric bicycle or tricycle with pedal assistance qualifies for the reduced 4% VAT rate due to disability. The DGT ruled that these vehicles do not meet the technical requirements to be classified as vehicles for persons with reduced mobility.

The question raised

Whether the 4 percent tax rate applicable to vehicles for persons with reduced mobility is applicable to such vehicles.

The DGT's ruling

The 4% rate applies to vehicles for persons with reduced mobility that are designed and constructed specifically for use by persons with physical dysfunction or disability. Electric bicycles and tricycles with pedal assistance do not meet the concept or the technical requirements of said vehicles. Therefore, these supplies are taxed at the general rate of 21%.

Book your free first meeting