Skip to content
V4628-16 ·2 November 2016 ·consulta-vinculante Medium impact
Tax

Single-dose saline solution subject to 10% VAT if it meets CN 30 pharmaceutical product requirements

A company has requested clarification on the applicable VAT rate for 0.9% saline solution in single-dose format. The DGT has ruled that the reduced rate of 10% applies if the product is classified under heading 3004 of the Combined Nomenclature and meets the requirements for direct use by the end consumer.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for single-dose saline solutions, ensuring that products meeting specific pharmaceutical classifications benefit from the reduced VAT rate rather than the standard rate.

Lifecycle

2016-11-02PublishedPublished 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