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V4040-15 ·16 December 2015 ·consulta-vinculante Medium impact
Tax

Saline solution subject to the standard 21 per cent VAT rate

An entity requested clarification on whether saline solution intended for contact lens care, ocular instillation, and nasal irrigation qualified for a reduced tax rate. The DGT ruled that this product does not fall under the provisions for the 10 per cent rate.

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Lifecycle

2015-12-16PublishedPublished 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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