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The query examines whether the sale of prescription glasses to persons with a disability exceeding 33% can be taxed at the 4% rate. The DGT rules that this rate is applicable provided the disability affects the visual organ and is evidenced by an official certificate.
Cuestión planteada Aplicación del tipo del 4 por ciento, previsto en el artículo 91.dos.1.5º a la venta de gafas graduadas cuyo destinatario es una persona con un grado de discapacidad superior al 33 por ciento.
Las entregas de gafas graduadas tributan al 4 por ciento cuando el adquirente tenga un grado de discapacidad igual o superior al 33 por ciento, acreditado por el IMSERSO o la comunidad autónoma, y dicha discapacidad sea referente al órgano visual. Este derecho se extiende también a ciudadanos de la Unión Europea que posean dicho certificado.
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