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An optician inquired whether the equivalence surcharge regime could be applied to the sale of glasses after manipulating lenses and frames. The Directorate General of Taxes (DGT) ruled that processes such as beveling, grooving, and adjusting constitute a transformation, which excludes the status of retail trader for those specific products.
Cuestión planteada Régimen aplicable en el Impuesto sobre el Valor Añadido. Vigencia de la consulta V0326-2008 de fecha 14 de febrero de 2008.
La manipulación de lentes y monturas (biselar, ranurar y ajustar) no se considera una operación exceptuada de transformación. Por tanto, el consultante no es comerciante minorista respecto a las gafas manipuladas, debiendo tributar por el régimen general. No obstante, podrá aplicar el recargo de equivalencia a otros productos que venda en el mismo estado en que los adquirió, considerándose esta como una actividad de sector diferenciado.
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