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A company sought clarification on whether its electronic devices for people with disabilities, which convert environmental sounds into alerts for mobile phones or watches, could qualify for the reduced 10% VAT rate. The DGT has ruled that the reduced rate does not apply because the products are not designed for the personal and exclusive use of individuals with visual and hearing impairments.
Cuestión planteada Si a las entregas de dichos dispositivos les resultaría de aplicación el tipo reducido del Impuesto sobre el Valor Añadido previsto en el artículo 91.Uno.1.6º de la Ley 37/1992.
El tipo reducido del 10% se aplica a equipos médicos y aparatos diseñados para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. Para que proceda, el producto debe cumplir esta condición objetiva de diseño. En este caso, los dispositivos consultados parecen ser de uso general y no están diseñados exclusivamente para personas con deficiencia visual y auditiva, por lo que les corresponde el tipo general del 21%.
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