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A company requested clarification on whether it could rectify VAT on previously sold eyeglass frames using the 10% rate instead of 21%. The DGT clarified that the reduced 10% rate applies to prescription eyeglass frames only if the accrual takes place after the legal amendment of 29 June 2017.
Cuestión planteada Posibilidad de modificación de la base imponible conforme a lo señalado en el artículo 80.Cuatro.
Las entregas de monturas para gafas graduadas, aisladamente consideradas, tributan al 10% siempre que el devengo sea posterior al 29 de junio de 2017. Para operaciones con devengo anterior a esa fecha, el tipo aplicable es el 21%. Si se aplicó erróneamente el tipo reducido antes de dicha fecha, se debe rectificar la cuota repercutida conforme a los artículos 88 y 89 de la Ley 37/1992.
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