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V2097-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge does not apply to prescription glasses if a manufacturing or processing stage has occurred

An optician has requested clarification on whether the equivalence surcharge applies when cutting and beveling lenses or when receiving pre-assembled glasses from a supplier. The tax authority clarifies that the regime applies to untransformed products, but not to those that have undergone manufacturing or processing stages.

In 6 key points

How it affects those involved

This clarification defines the boundary between retail trade and manufacturing processes, determining when the equivalence surcharge regime ceases to apply to optical products.

Lifecycle

2021-07-12PublishedPublished 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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