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V2700-17 ·23 October 2017 ·consulta-vinculante Medium impact
Tax

Prescription eyeglass frames taxed at 10% if accrual occurs after 29 June 2017

A company requested clarification on whether it could rectify VAT on previously sold eyeglass frames using the 10% rate instead of 21%. The DGT clarified that the reduced 10% rate applies to prescription eyeglass frames only if the accrual takes place after the legal amendment of 29 June 2017.

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Lifecycle

2017-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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