Spain cuts VAT on some supplies

Tue 22nd Aug 2017

The latest Spanish VAT law update has been ratified, and included reclassification of the following taxable supplies from the standard VAT rate of 21% to the reduced rate of 10%:

  • Hotel mixed supplies, camping and spa services, restaurants and, in general, the provision of meals and beverages to be consumed immediately, even if they are made after the recipient’s order.
  • Entrance to cultural buildings and events, including: libraries, archives, and documentation centers, museums, art galleries, theaters, circuses, bullfights, concerts, and to the other live cultural shows
  • Eye glasses, supply of frames, graduated contact lenses and the products necessary for their use, care and maintenance.


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