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V2659-16 ·14 June 2016 ·consulta-vinculante Medium impact
Tax

Artificial tears may be subject to 10% VAT if they meet pharmaceutical product requirements

A taxpayer queried the VAT rate applicable to lubricating and hydrating artificial tears. The DGT indicated that they could be taxed at 10% if classified under heading 3004 of the Combined Nomenclature and meet the requirements for pharmaceutical products intended for direct consumer use.

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2016-06-14PublishedPublished 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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