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V3345-20 ·12 November 2020 ·consulta-vinculante Medium impact
Tax

21% standard VAT rate applies to event tracking devices for people with low vision or hearing impairment

A company inquired whether its devices, designed to facilitate access to real-time visual and auditory information at events, could qualify for the reduced 10% VAT rate. The DGT ruled that, as they are not for the personal and exclusive use of people with disabilities, they must be taxed at the standard 21% rate.

In 6 key points

How it affects those involved

Companies providing assistive technology for event accessibility must apply the standard VAT rate rather than the reduced rate if the devices are not for personal and exclusive use.

Lifecycle

2020-11-12PublishedPublished 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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