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V0728-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Manipulation and programming of hearing aids prevents application of the equivalence surcharge to such sales

A professional selling hearing aids has enquired whether they can apply the equivalence surcharge regime. The DGT has ruled that the manipulation and programming of devices do not constitute excepted transformation operations; therefore, this activity must be taxed under the general VAT regime.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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