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An optical products company has requested a ruling on the taxation of visual examinations and promotional systems. The DGT has determined that examinations carried out by opticians for the prevention and detection of visual impairments are exempt from VAT, and that any discounts linked to these services are attributed to the subsequent purchase of the product.
Cuestión planteada Tributación de los diferentes sistemas promocionales a efectos del Impuesto sobre el Valor Añadido.
Los servicios de asistencia sanitaria para diagnóstico, prevención o tratamiento, prestados por ópticos, están exentos de IVA según el artículo 20.Uno.3º de la Ley 37/1992. La realización de exámenes visuales no es una actividad accesoria de la venta de productos ópticos. En sistemas de promoción donde el precio del examen se descuenta de una compra posterior, dicho descuento no integra la base imponible de la venta del producto.
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