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V0300-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Supply of intraocular lens in cataract surgery exempt from VAT as accessory service

An ophthalmology clinic asks whether the supply of an intraocular lens in cataract surgery is exempt from VAT. The DGT responds that the supply of the lens is an accessory service to the surgery, which is exempt as it constitutes medical assistance.

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Lifecycle

2026-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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