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V0511-25 28 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Sunglass clip accessories taxed at 21% VAT

A company asked whether solar clips for prescription glasses could apply the reduced 10% VAT rate. The DGT replied that such products are considered accessories or spare parts excluded from the reduced rate and must be taxed at the standard 21% rate.

The question raised

Question posed: Applicable tax rate, for the purposes of Value Added Tax, to the supply of this type of product, solar clip for glasses.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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