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V2624-25 ·23 December 2025 ·consulta-vinculante Low impact
Tax

Synthetic medicinal air subject to 4% VAT if considered a medicine

The type of VAT applicable to the supply of synthetic medicinal air obtained by mixing liquid oxygen and nitrogen is queried. The DGT determines that synthetic medicinal air is subject to 4% VAT if considered a medicine, while separate liquefied components are subject to 21% VAT.

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2025-12-23PublishedPublished 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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