Skip to content
V2467-17 ·3 October 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to pharmaceutical products under CN 30 for direct consumer use

A company distributing medical equipment, such as nasal plugs and epistaxis probes, has requested clarification on the applicable VAT rate. The DGT has ruled that to qualify for the 10% reduced rate, products must meet specific classification and usage requirements.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for specific medical supplies, ensuring that only products meeting the strict criteria of the Combined Nomenclature and intended for direct consumer use benefit from the reduced rate.

Lifecycle

2017-10-03PublishedPublished 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