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A taxpayer queried the applicable VAT rate for the sale of headphones, implants, their components, and repair services. The DGT ruled that the rate depends on whether the purchaser has a certified disability and the specific nature of the repair work.
Cuestión planteada Tipo impositivo aplicable a los audífonos, los implantes, sus piezas y los servicios de reparación.
Los audífonos e implantes cocleares, incluyendo sus componentes y accesorios, tributan al 10% de IVA. Si el adquirente tiene una discapacidad igual o superior al 33% acreditada, el tipo se reduce al 4%. Las reparaciones que se consideren entregas de bienes tributan al tipo correspondiente (10% o 4%), mientras que las que sean prestaciones de servicios tributan al tipo general del 21%.
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