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V5268-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Hearing aid moulds subject to 10% VAT, unless the purchaser has a disability of 33% or higher

A taxpayer queried the applicable tax rate for hearing aid moulds. The Directorate-General for Taxes (DGT) ruled that these components are subject to 10% VAT, but the rate is reduced to 4% if the buyer has a certified disability of 33% or more.

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2016-12-13PublishedPublished 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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