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A company sought clarification on whether the supply of a medicine manufactured through the genetic manipulation of a patient's white blood cells was exempt from VAT. The DGT has determined that the transaction constitutes a supply of goods subject to VAT at the reduced rate of 4%.
Cuestión planteada Calificación de entrega de bienes o de prestación de servicios a la operación descrita y, si a la entrega de dicho producto le resultaría aplicable la exención prevista en el artículo 20.Uno.4º de la Ley 37/1992 o, en su caso, tipo impositivo aplicable del Impuesto.
La transformación sustancial de los glóbulos blancos para obtener un producto diferente califica la operación como entrega de bienes. No procede la exención del artículo 20.Uno.4º porque el producto no es sangre en estado natural, sino un medicamento elaborado. Al ser un medicamento de uso humano, se aplica el tipo impositivo reducido del 4% según el artículo 91.dos.1.3º de la Ley 37/1992.
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