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V0511-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Sunglass clip accessories taxed at 21% VAT

A company asked whether solar clips for prescription glasses could apply the reduced 10% VAT rate. The DGT replied that such products are considered accessories or spare parts excluded from the reduced rate and must be taxed at the standard 21% rate.

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2025-03-28PublishedPublished 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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