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V0333-16 27 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to certain pharmaceuticals and implants, but not to disposable instruments

The taxpayer queried the VAT rate applicable to various pharmaceutical, ophthalmic, and dermatological products. The DGT ruled that certain products qualify for the 10% rate as they are pharmaceutical products for direct use or implants, whereas others must be taxed at the 21% rate.

The question raised

Applicable tax rate for the products consulted.

The DGT's ruling

The 10% rate applies to pharmaceutical products of Chapter 30 of the Combined Nomenclature that are not medicines, are not exempt, and are for direct use by the final consumer. It also applies to hyaluronic acid implants and intraocular lenses. However, ophthalmic viscoelastic devices, certain instrumentation, and injections for wrinkle treatment are taxed at 21% for failing to meet the requirements of an implant or specific pharmaceutical category.

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