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V1060-18 25 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Prescription eyeglass frames subject to 10% VAT if accrual occurs after 29 June 2017

A query was raised regarding the VAT rate applicable to prescription eyeglass frames before and after the legal reform. The DGT clarifies that, following the amendment to Law 37/1992, these frames have been subject to a 10% rate since 29 June 2017.

The question raised

Applicable tax rate for prescription eyeglass frames, before and after the legal modification.

The DGT's ruling

Prescription frames for corrective lenses, considered individually, are taxed at a 10% VAT rate if the accrual occurs after June 29, 2017. If the accrual occurs prior to that date, the applicable rate is 21%. Spare parts and replacements for frames are always taxed at 21%.

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