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Wheelchair lifts and ramps

They are taxed at 10%:

  • The purchase of platform lifts, wheelchair lifts, stair chair adapters, portable ramps and self-supporting bars for self-incorporation.

  • The execution of works for the installation of lifting elements, including those intended to overcome architectural barriers for their use, which form part of a global project for the rehabilitation of the building.

For these purposes, it will be considered renovation works on buildings that meet the following requirements:

  1. Its main purpose is the reconstruction of the same (when more than 50 per cent of the total cost of the project corresponds to works of consolidation or treatment of structural elements, façades or roofs, or to works analogous or related to the rehabilitation works).

  2. That the total cost of the work exceeds 25 per cent of the purchase price of the building if it was acquired in the two years prior to the start of the work or, otherwise, of the market value at the time of the start of the work, less the value of the land.