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V1527-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to the sale of hearing aids to persons with a disability of 33% or higher

The applicant inquired about the VAT rate applicable to the sale of hearing aids and bone conduction aids, and whether the reduced rate of 4% could be applied. The DGT ruled that while hearing aids are generally taxed at 10%, the 4% rate applies if the purchaser has a certified disability of 33% or higher.

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2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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