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V0758-17 ·24 March 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to artificial tears, saline solution and contact lens care products under specific conditions

The applicant inquired about the VAT rate applicable to contact lens care products, artificial tears, and saline solution. The DGT has determined that the reduced rate of 10% applies, depending on the classification of these products or their inclusion in the annex of the law.

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Lifecycle

2017-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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