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V2976-17 16 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

10% VAT rate applies to prescription eyeglass frames

A query was raised regarding the VAT rate applicable to the importation of frames used for manufacturing prescription glasses. The DGT ruled that these frames are subject to the reduced rate of 10%.

The question raised

Applicable tax rate to the operations subject to consultation.

The DGT's ruling

The supplies, intra-Community acquisitions, and imports of frames for prescription or corrective glasses, when considered individually, are taxed at the reduced rate of 10%. This condition is based on the fact that they are products designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments.

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