21% VAT for vibroacoustic platforms and adapted push buttons

The Dirección General de Tributos (DGT) has issued a relevant ruling regarding the VAT rate applicable to the commercialization of certain assistive devices. The inquiry focuses on determining whether vibroacoustic platforms and adapted push buttons can benefit from a reduced rate or if they must be subject to the general rate.

What the DGT has ruled

After analyzing the nature of the products, the DGT has established that the supplies of vibroacoustic platforms and adapted push buttons must be taxed at the general VAT rate of 21%. The resolution is based on Law 37/1992, as it found that these elements do not meet the design requirements necessary to be considered products intended exclusively for personal use and for persons with disabilities under the provisions for reduced rates.

What this means for you

This criterion has a direct impact at two levels:

• For companies: Commercial companies selling these products are obliged to apply the general 21% rate on their invoices, which affects their price structure and tax compliance.
• For consumers: The end customer purchasing these devices will have to bear the 21% VAT cost, which increases the purchase price compared to other products that might enjoy lower tax rates.

What should be done

In light of this resolution, it is necessary for companies in the sector to verify the tax classification of their product catalog. The correct application of the tax rate is essential to avoid contingencies with the Tax Administration. Since the classification depends on the technical and design characteristics of each device, it is recommended to assess each particular case to ensure that the issued invoice complies with current regulations.