Skip to content
Back to index
V5275-16 13 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT rate applied to wheeled loungers and 4% to wheelchairs for persons with disabilities

A query was raised regarding the applicable VAT rate for a wheeled lounger and a wheelchair used for beach access. The DGT has determined that the lounger is subject to a 10% rate, while the wheelchair attracts a 4% rate under certain conditions.

The question raised

Applicable tax rate.

The DGT's ruling

The wheeled sun lounger is taxed at the reduced rate of 10% as it is an assistive product designed for persons with impairments. Wheelchairs for the exclusive use of persons with disabilities are taxed at the 4% rate, and the taxpayer must retain a copy of the purchaser's disability certificate.

Book your free first meeting