Skip to content
V2976-17 ·16 November 2017 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to prescription eyeglass frames

A query was raised regarding the VAT rate applicable to the importation of frames used for manufacturing prescription glasses. The DGT ruled that these frames are subject to the reduced rate of 10%.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for importers and manufacturers of prescription eyewear components, confirming the application of the reduced VAT rate.

Lifecycle

2017-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact