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V1954-22 14 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Automatic entry and exit systems in buildings are taxed at 21% VAT

A company inquired whether automatic entry and exit systems in buildings for persons with reduced mobility could qualify for the reduced VAT rate. The DGT has responded that these products are not included in the list of goods subject to the 10% rate.

The question raised

Question posed: The VAT rate applicable to the supplies of said products.

The DGT's ruling

Automatic entry and exit devices in buildings are not listed in the eighth section of the Annex to the VAT Law. Furthermore, they do not meet the condition of being designed for the personal and exclusive use of persons with disabilities. Therefore, the general tax rate of 21% applies.

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