Skip to content
V4113-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to 70% and 96% alcohol and hydrogen peroxide subject to specific requirements

A company has requested clarification on the VAT rate applicable to its 70% and 96% alcohol and hydrogen peroxide. The DGT has determined that, as these products are classified under heading 30049000 of the Combined Nomenclature, they may be subject to the 10% reduced rate provided they meet the requirements for direct use by the final consumer and are not exempt medicines.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for specific chemical products used by consumers, potentially reducing the tax burden for companies selling these items under the correct tariff heading and usage conditions.

Lifecycle

2015-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact