MEDIUM
FISCAL

Vibroacoustic stages and adapted switches must pay 21% rate

V1866-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1866-25
Published
14 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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