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V1218-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to human antiseptics meeting Combined Nomenclature and direct use requirements

A company requested clarification on the VAT rate applicable to a human antiseptic composed of povidone-iodine and polyvinylpyrrolidone. The DGT ruled that the 10% reduced rate applies if the product falls under Chapter 30 of the Combined Nomenclature and meets other specific requirements.

In 6 key points

Lifecycle

2020-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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