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V2679-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

Headphones taxed at 10% for wholesale, unless the purchaser has a disability of 33% or more

A company has requested clarification on the VAT rate applicable to the wholesale sale of headphones to professionals for resale. The DGT has ruled that the standard rate for these products is 10%, whereas the reduced rate of 4% applies only if the purchaser is a person with a certified disability.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between the standard and reduced VAT rates for hearing-related equipment, specifically highlighting that the 4% rate is contingent upon the verified disability status of the buyer rather than the nature of the product alone.

Lifecycle

2019-10-01PublishedPublished 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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