Skip to content
V2146-21 ·26 July 2021 ·consulta-vinculante Medium impact
Tax

VAT rate for Chapter 30 ointments depends on whether they are medicines or pharmaceutical products

A technical aids company has requested clarification on the VAT rate applicable to a rectal ointment for haemorrhoids under Chapter 30 of the Combined Nomenclature. The DGT has ruled that the rate depends on whether the product is classified as a medicine or meets the requirements to be considered a pharmaceutical product eligible for the reduced rate.

In 5 key points

Lifecycle

2021-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact