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V0606-18 ·6 March 2018 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to pharmaceutical products meeting Combined Nomenclature and direct use requirements

A taxpayer queried the applicable VAT rate for three pharmaceutical and surgical products. The DGT ruled that a 10% rate applies if the products meet the Combined Nomenclature requirements and are for direct consumer use; otherwise, the standard 21% rate applies.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for applying the reduced VAT rate to medical supplies, emphasizing the importance of specific classification and intended use.

Lifecycle

2018-03-06PublishedPublished 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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