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V4811-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

VAT on headphones and implants: 10% or 4% rate depending on the buyer's disability

A taxpayer queried the applicable VAT rate for the sale of headphones, implants, their components, and repair services. The DGT ruled that the rate depends on whether the purchaser has a certified disability and the specific nature of the repair work.

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2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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