The present invention relates to a seat comprising: - a support structure 10; - a tipping seat 2), movably connected to the support structure to move between an open position and a closed position; and - at least one movable armrest 31, 32, movably connected to the support structure to move between an open position and a closed position; - means 40 for moving the seat from the open position to the closed position. The armrest 31, 32 is kinematically connected to the seat so that the armrest is moved from the position of use to the position of non-use by the movement of the seat from the position of use to that of non-use.