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V1203-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to pharmaceutical products under CN 30 intended for direct consumer use

A query was raised regarding whether products such as gauze or bandages are subject to the 10% reduced rate when the recipient is a hospital or a professional. The DGT ruled that the reduced rate depends on the nature of the product rather than the identity of the purchaser.

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2015-04-17PublishedPublished 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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