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V0884-22 ·26 April 2022 ·consulta-vinculante Medium impact
Tax

VAT rate for sodium hyaluronate gel depends on its Combined Nomenclature classification

A company has requested clarification on the VAT rate applicable to a sodium hyaluronate gel used to prevent post-operative adhesions. The DGT has indicated that a 10% rate applies if the product is classified as a pharmaceutical product under category 30 of the Combined Nomenclature and is suitable for direct consumer use; otherwise, the standard 21% rate applies.

In 6 key points

How it affects those involved

This ruling affects companies manufacturing or distributing medical gels, as the applicable VAT rate depends strictly on the product's classification and intended use.

Lifecycle

2022-04-26PublishedPublished 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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