Skip to content
Back to index
V0087-21 25 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% reduced VAT rate applies to non-medicinal hydrating eye drops

A pharmaceutical company requested clarification on the VAT rate applicable to its eye drops for dry eye relief. The DGT ruled that, as they do not qualify as medicinal products and meet the requirements of the Combined Nomenclature, the 10% reduced rate applies.

The question raised

Type of Value Added Tax applicable to the supplies of said products.

The DGT's ruling

Pharmaceutical products of Chapter 30 of the Combined Nomenclature that are not medicines and are suitable for direct use by the final consumer are subject to the reduced rate of 10%. To this end, they must jointly comply with the following: be in category 30, not be medicines, not be tax-exempt, and allow direct use by the final consumer. In this case, the queried drops meet these requirements.

Book your free first meeting