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V0638-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

VAT rate of 4% for medicinal products or 21% otherwise

A query was made regarding the applicable VAT rate for a mixture of mRNA lipid nanoparticles intended for disease treatment, which will undergo further processing. The DGT has determined that the rate depends on whether the product is classified as a medicinal product.

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2024-04-11PublishedPublished 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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