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V0564-16 10 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Corrective eyeglass frames subject to 21% VAT when considered separately

A taxpayer queried the VAT rate applicable to the importation of corrective eyeglass frames. The Directorate-General for Taxes (DGT) ruled that these frames, when analysed in isolation, do not qualify for the reduced 10% rate and must instead be taxed at the standard 21% rate.

The question raised

Applicable tax rate.

The DGT's ruling

Eyeglass frames, considered in isolation, are taxed at the 21% tax rate. The reduced rate of 10% applies to prescription glasses (lenses with frames) and prescription contact lenses, but does not extend to frames alone according to the interpretation of the annex to Law 37/1992.

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