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V1866-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Vibroacoustic stages and adapted switches must pay 21% rate

A company asks whether vibroacoustic stages and adapted switches can benefit from the 10% reduced rate. The DGT replies that they must pay the 21% rate as they are not listed in the Annex and do not meet the design requirement for personal and exclusive use by persons with disabilities.

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2025-10-14PublishedPublished 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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