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V0413-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Lubricating gel subject to 10% VAT if it meets Combined Nomenclature pharmaceutical product requirements

A public entity has requested clarification on the VAT rate applicable to the supply of lubricating gel for prison inmates. The DGT has ruled that the reduced rate of 10% applies if the product falls under category 30 of the Combined Nomenclature and meets other specific requirements; otherwise, the standard rate of 21% shall apply.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for specific medical supplies in correctional facilities, distinguishing between pharmaceutical and non-pharmaceutical classifications based on customs nomenclature.

Lifecycle

2020-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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