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V1185-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge does not apply to prescription glasses subject to manufacturing or processing

An optician has enquired whether their activity qualifies for the VAT equivalence surcharge regime. The DGT has ruled that this regime may only be applied to products sold in the same state as they were acquired, thereby excluding glasses that have undergone manufacturing or processing stages.

In 6 key points

How it affects those involved

Opticians performing manufacturing processes, such as lens fitting, cannot apply the equivalence surcharge regime to those specific products and must instead use the general VAT regime.

Lifecycle

2022-05-26PublishedPublished 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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