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V2879-23 25 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applied to person lifts for transfer or lifting from the floor

A company requested clarification on whether lifts designed for people with reduced mobility should be subject to the standard or reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that these products are subject to the 10% rate, as they are equipment designed to alleviate impairments and are included in the list of goods under the VAT Act Annex.

The question raised

Type of Value Added Tax applicable to the marketing of the aforementioned products.

The DGT's ruling

Passenger lifts are taxed at the 10% tax rate as they are medical equipment or devices designed to alleviate or treat deficiencies, for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. This criterion is applied based on the objective characteristics of the product, regardless of the identity of the purchaser. The product conforms to the definition of equipment for the lifting and repositioning of persons.

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