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V0141-18 ·25 January 2018 ·consulta-vinculante Medium impact
Tax

The equivalence surcharge regime does not apply to glasses subject to manufacturing or adaptation processes

An optician has requested clarification on whether the equivalence surcharge must be applied to the sale of products such as contact lenses or prescription glasses. The DGT has ruled that this regime may only be applied to products sold in the same state in which they were acquired, without having undergone any transformation.

In 6 key points

Lifecycle

2018-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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