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V1527-20 21 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

4% VAT rate applies to the sale of hearing aids to persons with a disability of 33% or higher

The applicant inquired about the VAT rate applicable to the sale of hearing aids and bone conduction aids, and whether the reduced rate of 4% could be applied. The DGT ruled that while hearing aids are generally taxed at 10%, the 4% rate applies if the purchaser has a certified disability of 33% or higher.

The question raised

Application of the 4 percent rate to the sale of hearing aids to persons with disabilities.

The DGT's ruling

Hearing aids and bone conduction devices are taxed at the reduced rate of 10% as they are medical devices designed to compensate for a hearing impairment. However, the 4% rate shall apply to the supply of these prostheses or orthoses when the acquirer is a person with a disability of 33% or higher, which must be proven by official certification. Repairs that do not constitute a supply of goods, but rather a provision of services, shall be taxed at the general rate of 21%.

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