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V0292-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Face cosmetics deemed medicines subject to 4% VAT

The DGT states that face cosmetic products classified as human medicines are subject to 4% VAT regardless of their use.

In 5 key points

How it affects those involved

Products used in facial aesthetics that are classified as human medicines are subject to 4% VAT.

Lifecycle

2026-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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