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V0564-16 ·10 February 2016 ·consulta-vinculante Medium impact
Tax

Corrective eyeglass frames subject to 21% VAT when considered separately

A taxpayer queried the VAT rate applicable to the importation of corrective eyeglass frames. The Directorate-General for Taxes (DGT) ruled that these frames, when analysed in isolation, do not qualify for the reduced 10% rate and must instead be taxed at the standard 21% rate.

In 6 key points

How it affects those involved

This ruling clarifies that eyeglass frames do not benefit from the reduced VAT rate applicable to complete corrective eyewear if they are imported or sold as standalone items.

Lifecycle

2016-02-10PublishedPublished 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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