Wheelchair accessories are taxed at 21% VAT

The application of tax rates in the assistive products sector has raised doubts regarding the distinction between the main equipment and its components. Recently, the Directorate General of Taxes (DGT) issued a binding ruling that delimits the scope of the reduced VAT rate in this field.

What the DGT has ruled

The query concerned the tax rate applicable to the supply of accessories for wheelchairs and other assistive products. The DGT has determined that, while the 10% reduced rate applies to medical equipment and products designed to alleviate deficiencies, the regulations exclude accessories, replacements, and spare parts of such goods from this benefit.

Consequently, accessories intended for wheelchairs or walkers must be taxed at the general rate of 21%, in accordance with the provisions of Law 37/1992 and Law 58/2003.

What this means for you

This ruling has a direct impact on two profiles:

• Companies: Establishments and suppliers marketing these types of products must ensure the correct application of the general 21% rate on their invoices, avoiding errors in the tax settlement.
• Individuals: End users of assistive products will face a higher cost when purchasing accessories or spare parts, as these do not benefit from the reduced rate that does apply to the main equipment.

What should be done

It is necessary to verify that the classification of products in the sales catalog is accurate. The distinction between the main assistive product and its accessories is decisive for compliance with tax obligations. Since the interpretation of the regulations may vary depending on the technical nature of the object, it is recommended to assess each case individually to determine the correct application of VAT.