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V0769-17 ·27 March 2017 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to prescription glasses supplied as lens and frame sets

A taxpayer queried the VAT rate applicable to sets of prescription lenses and frames that are subsequently assembled in-store. The DGT has ruled that prescription glasses, even when supplied separately for later assembly, are subject to the 10% reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for optical retailers, confirming that the reduced rate applies to the components of prescription eyewear when sold as a set for assembly.

Lifecycle

2017-03-27PublishedPublished 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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