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A public entity has requested clarification on the VAT rate applicable to the supply of lubricating gel for prison inmates. The DGT has ruled that the reduced rate of 10% applies if the product falls under category 30 of the Combined Nomenclature and meets other specific requirements; otherwise, the standard rate of 21% shall apply.
Cuestión planteada Tipo impositivo aplicable del Impuesto sobre el Valor Añadido.
Para aplicar el tipo reducido del 10% al gel lubricante según el art. 91.Uno.1.6.ºa), deben cumplirse conjuntamente cuatro requisitos: estar en la categoría 30 de la Nomenclatura Combinada, no ser medicamentos, no estar exento de impuesto y ser susceptible de uso directo por el consumidor final. Si no se cumplen estos requisitos, el producto tributará al tipo general del 21%.
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