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V3170-17 ·11 December 2017 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge cannot be applied to eyewear modified by an optician

An optician inquired whether the equivalence surcharge regime could be applied to the sale of glasses after manipulating lenses and frames. The Directorate General of Taxes (DGT) ruled that processes such as beveling, grooving, and adjusting constitute a transformation, which excludes the status of retail trader for those specific products.

In 6 key points

How it affects those involved

Opticians performing technical modifications on eyewear cannot benefit from the simplified equivalence surcharge regime for those specific items, as they are classified as manufacturers rather than mere retailers.

Lifecycle

2017-12-11PublishedPublished 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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