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V1028-17 ·27 April 2017 ·consulta-vinculante Medium impact
Tax

Eyeglass frames subject to 21% VAT when sold separately

An optician queried whether eyeglass frames were subject to the reduced VAT rate. The Directorate General for Taxes (DGT) ruled that isolated frames are taxed at 21%, whereas prescription glasses (lenses with a frame) are taxed at 10%.

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2017-04-27PublishedPublished 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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