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A professional selling hearing aids has enquired whether they can apply the equivalence surcharge regime. The DGT has ruled that the manipulation and programming of devices do not constitute excepted transformation operations; therefore, this activity must be taxed under the general VAT regime.
Cuestión planteada Régimen aplicable en el Impuesto sobre el Valor Añadido a la actividad de venta de audífonos en el supuesto citado.
El recargo de equivalencia no es aplicable a la venta de audífonos que hayan sido sometidos a procesos de fabricación, elaboración o manufactura, incluyendo la manipulación y programación según las necesidades del cliente. No obstante, el contribuyente podrá aplicar dicho régimen especial únicamente a los productos que comercialice en el mismo estado en que los adquirió. Estas dos actividades se considerarán sectores diferenciados de la actividad económica.
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