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V0222-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Alcohol and hydrogen peroxide subject to 10% VAT if meeting pharmaceutical product requirements

A query was raised regarding whether alcohol and hydrogen peroxide intended for skin treatment should be subject to the reduced VAT rate. The DGT indicates that the 10% rate will apply if these products are included in category 30 of the Combined Nomenclature and meet other specific requirements.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Para aplicar el tipo reducido del 10% a productos de la categoría 30 de la Nomenclatura Combinada que no sean medicamentos, deben concurrir cuatro requisitos: estar incluidos en dicha categoría, no ser medicamentos, no estar exentos de impuesto y ser susceptibles de uso directo por el consumidor final. Si no se cumplen estos requisitos, el tipo aplicable será el del 21%.

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