Doctrine by topic · DGT Observatory

Prescription Glasses: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2025

Current position

Prescription glasses, frames, and contact lenses are taxed at the reduced rate of 10% due to their objective nature. The 4% rate applies if the purchaser has a certified disability of 33% or higher and this affects the visual organ. Non-prescription sunglasses are taxed at the general rate of 21%.

The DGT's position remains stable regarding the distinction between the general rate for standalone frames and the reduced rate for prescription glasses. It has been specified that the 10% rate also includes frames intended for prescription glasses and maintenance products. The criterion regarding the 4% rate for persons with disabilities has remained constant since 2014.

Turning points

  1. V2658-23

    Extends the 10% reduced rate to frames for prescription glasses and products for their use, care, and maintenance.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

9
V0511-25 28 Mar 2025

Sunglass clip accessories taxed at 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivo reducidobase imponibleaccesorios y recambiosvalor de mercadoprecio único LIVA — Ley 37/1992 del IVA art. 79.DosLIVA — Ley 37/1992 del IVA art. 90
Affects CompanyExpat · Non-residentIndividual
V2658-23 2 Oct 2023

Non-prescription sunglasses subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidotipo generalgafas graduadasgafas de solentrega de bienes LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c
Affects CompanyExpat · Non-residentIndividual
V1028-17 27 Apr 2017

Eyeglass frames subject to 21% VAT when sold separately

SG de Impuestos sobre el Consumo
tipo impositivogafas graduadasmonturastipo reducidotipo general LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c
Affects CompanyExpat · Non-residentIndividual

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