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V0995-25 11 June 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Prescription glasses and contact lenses may be taxed at 4% for persons with a disability of 33% or higher

The inquirer asks which VAT rate applies to their glasses and contact lenses due to a 55% disability and how to reclaim the tax if 10% was applied. The DGT clarifies that a 4% rate applies if the disability is visual and exceeds 33%, and explains the mechanisms for rectifying invoices.

The question raised

Question raised: Applicable tax rate, for Value Added Tax purposes, to the supplies, intra-Community acquisitions, and imports of prescription glasses and contact lenses by persons with visual disabilities, as well as how to recover, where applicable, the tax paid when a tax rate of 4 percent applies.

The DGT's ruling

Prescription glasses, frames, and contact lenses are taxed at 10% due to their objective nature. However, the reduced rate of 4% shall apply if the acquirer has a certified disability of 33% or higher, provided that such disability pertains to the visual organ. If the 10% rate was incorrectly applied, the taxable person must rectify the amounts through a corrective invoice, provided that four years have not elapsed since the accrual and the invoice was issued within one year, unless the customer accepts the initial impact.

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