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A company has requested a ruling on whether its subtitling services for the hearing impaired and audio description services for the visually impaired in film and television are VAT-exempt or subject to a reduced rate. The DGT has determined that these do not constitute social assistance services and must be subject to the standard rate.
Cuestión planteada Exención de los servicios descritos o, en su caso, tipo impositivo aplicable.
Los servicios de subtitulado para discapacitados auditivos y audiodescripción para invidentes en películas de cine y televisión no tienen la consideración de servicios de asistencia social. Al no ser servicios de asistencia social, no se aplica el tipo reducido del 10% previsto en el artículo 91.1.2.9º de la Ley del IVA. Por tanto, estas operaciones tributan al tipo impositivo general del 21 por ciento.
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