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V0485-18 22 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Ultrasound conductive gel subject to 10% VAT if meeting Combined Nomenclature pharmaceutical requirements

A company has requested clarification regarding the VAT rate applicable to the sale of ultrasound conductive gel. The Directorate-General for Taxes (DGT) indicates that the reduced rate of 10% may apply, provided the product falls under category 30 of the Combined Nomenclature and meets other specific requirements.

The question raised

Applicable tax rate for the sale of the product.

The DGT's ruling

To apply the reduced rate of 10%, the product must be included in category 30 of the Combined Nomenclature, must not be a medicinal product, and must be suitable for direct use by the final consumer. Compliance with these requirements must be cumulative. If these are not met, the general rate of 21% shall apply.

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