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V1060-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

Prescription eyeglass frames subject to 10% VAT if accrual occurs after 29 June 2017

A query was raised regarding the VAT rate applicable to prescription eyeglass frames before and after the legal reform. The DGT clarifies that, following the amendment to Law 37/1992, these frames have been subject to a 10% rate since 29 June 2017.

In 5 key points

Lifecycle

2018-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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