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V0292-26 12 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Face cosmetics deemed medicines subject to 4% VAT

The DGT states that face cosmetic products classified as human medicines are subject to 4% VAT regardless of their use.

The question raised

The tax rate applicable, for the purposes of Value Added Tax, to the supplies, intra-Community acquisitions, and imports of medicinal products for facial aesthetic treatments.

The DGT's ruling

The supplies, intra-Community acquisitions, and imports of products that are medicinal products for human use are taxed at a VAT rate of 4%, regardless of the use to which they are put by the acquirer. If the product is not considered a medicinal product under current legislation, the applicable rate shall be 21%. The determination of whether a product is a medicinal product is the responsibility of the Spanish Agency of Medicines and Medical Devices.

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