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V2704-18 ·5 October 2018 ·consulta-vinculante Medium impact
Tax

Se aplica el tipo reducido del 10% al apósito líquido para herpes labial incluido en la NC 30059099

La consultante pregunta qué tipo de IVA se aplica a un apósito líquido para proteger lesiones de herpes labial. La DGT responde que debe aplicarse el tipo del 10% al cumplir los requisitos de productos farmacéuticos de uso directo por el consumidor final.

Lifecycle

2018-10-05PublishedPublished 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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