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V1473-17 ·8 June 2017 ·consulta-vinculante Medium impact
Tax

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

A taxpayer queried the applicable VAT rate for a human antiseptic used to prevent skin diseases. The DGT ruled that a 10% reduced rate applies, provided the product is classified under Chapter 30 of the Combined Nomenclature and meets other specific requirements.

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2017-06-08PublishedPublished 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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