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MEDIUM
FISCAL

Sunglass clip accessories taxed at 21% VAT

V0511-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0511-25
Published
28 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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