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V3227-17 ·15 December 2017 ·consulta-vinculante Medium impact
Tax

Blood plasma deliveries for medicine manufacturing are subject to VAT

A pharmaceutical company requested clarification on whether the delivery of plasma for the production of medicines was exempt from VAT. Following the jurisprudence of the Court of Justice of the European Union, the DGT has determined that these deliveries are not exempt.

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Lifecycle

2017-12-15PublishedPublished 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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