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V3345-20 12 November 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% standard VAT rate applies to event tracking devices for people with low vision or hearing impairment

A company inquired whether its devices, designed to facilitate access to real-time visual and auditory information at events, could qualify for the reduced 10% VAT rate. The DGT ruled that, as they are not for the personal and exclusive use of people with disabilities, they must be taxed at the standard 21% rate.

The question raised

Applicable tax rate in Value Added Tax.

The DGT's ruling

The reduced rate of 10% applies to equipment and devices designed for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. The devices in question, appearing to be intended for general use and not exclusively for the personal use of persons with visual or hearing impairments, do not meet this objective requirement. Therefore, the general tax rate of 21% applies to them.

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