Doctrine by topic · DGT Observatory

Wheelchairs: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 17 rulings · 2014–2023

Current position

Wheelchairs for the exclusive use of persons with disabilities are taxed at 4%. If they are for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments, the rate is 10%. Repair or adaptation services for these wheelchairs are also taxed at 4%. The leasing of wheelchairs is taxed at the general rate of 21%.

Automatic analysis was unable to anchor the milestones to the available criteria. The DGT's position appears consistent within the corpus.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V0757-22 7 Apr 2022

Wheelchair repairs and certain spare parts subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivosillas de ruedasservicios de reparaciónaccesorios y recambiosdiscapacidad LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c
Affects CompanyExpat · Non-residentIndividual
V0726-16 23 Feb 2016

Wheelchair rentals subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
alquiler de material ortopédicotipo impositivotipo reducidosillas de ruedasdiscapacidad LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Dos.1.4º
Affects CompanyExpat · Non-residentIndividual

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