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V0980-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Single-dose saline solution subject to the standard 21% VAT rate

A pharmaceutical manufacturer has requested clarification on the applicable VAT rate for single-dose saline solution intended for contact lens use, ocular instillation, and nasal irrigation. The Directorate General of Taxes (DGT) has ruled that this product is subject to the standard rate of 21%.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for specific saline products, confirming they do not qualify for reduced VAT rates and must be taxed at the standard rate.

Lifecycle

2015-03-27PublishedPublished 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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