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V1957-22 ·14 September 2022 ·consulta-vinculante Medium impact
Tax

The reduced rate of 10% applies to pharmaceutical products of CN 30 that are for direct consumer use

The applicant asks which VAT rate applies to certain products. The DGT responds that pharmaceutical products of category 30 of the Combined Nomenclature that are not medicines and are for direct use by the final consumer are taxed at 10%.

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2022-09-14PublishedPublished 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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