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V1738-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Liquid nitrogen subject to 4% VAT if classified as medicine, otherwise 21%

A company requested clarification on the VAT rate applicable to the supply of liquid nitrogen to hospital centres. The DGT ruled that the rate depends on whether the product is classified as a medicinal product.

In 6 key points

How it affects those involved

The ruling clarifies the tax treatment for suppliers of liquid nitrogen, distinguishing between the reduced VAT rate for medicinal gases and the standard rate for industrial gases.

Lifecycle

2019-07-09PublishedPublished 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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