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V0134-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

VAT rates for micro-enemas: 4% for medicines, 10% for pharmaceutical products, or 21% if requirements are not met

A pharmaceutical distributor has requested clarification on the VAT rate applicable to a pack of micro-enemas used for treating constipation. The Directorate-General for Taxes (DGT) explains that the rate depends on whether the product is classified as a medicine, a pharmaceutical product under the Combined Nomenclature, or if it fails to meet the requirements for reduced rates.

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2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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