Skip to content
V3166-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

Electronic sound recognition devices subject to 21% VAT as they are not for the exclusive use of people with visual and hearing impairments

A company sought clarification on whether its electronic devices for people with disabilities, which convert environmental sounds into alerts for mobile phones or watches, could qualify for the reduced 10% VAT rate. The DGT has ruled that the reduced rate does not apply because the products are not designed for the personal and exclusive use of individuals with visual and hearing impairments.

In 6 key points

How it affects those involved

This ruling clarifies the strict criteria for applying reduced VAT rates to assistive technology, confirming that products must be specifically designed for the exclusive use of persons with disabilities to qualify.

Lifecycle

2019-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact