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V2519-23 ·19 September 2023 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applied to electronic cane kits for visually impaired persons

A foundation has requested clarification on the VAT rate applicable to the sale of a kit consisting of a cane with an electronic device and Bluetooth connectivity designed to assist visually impaired individuals. The DGT has ruled that the product is subject to the reduced rate of 10%.

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2023-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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