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V2888-16 22 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Subtitling services for people with hearing impairments subject to 21% VAT

A company sought clarification on whether its subtitling services for public television programmes aimed at people with hearing impairments could qualify for a reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that these do not constitute social assistance services and must therefore apply the standard rate.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

El subtitulado para personas con discapacidad auditiva en programas de televisiones públicas no tiene la consideración de servicios de asistencia social. Al no ser servicios de asistencia social, no es aplicable el tipo reducido del 10%. Estas operaciones deben tributar al tipo impositivo general del 21%.

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