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V2694-23 ·3 October 2023 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to prescription glasses and contact lenses if disability is 33% or higher and affects the visual organ

A person with a 47.5% disability inquired whether the purchase of prescription glasses and contact lenses should be taxed at the 4% VAT rate. The DGT ruled that the reduced 4% rate only applies if the disability is 33% or higher and specifically affects the visual organ.

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Lifecycle

2023-10-03PublishedPublished 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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