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V0563-16 10 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to eye solutions if pharmaceutical product requirements are met

A company has requested clarification on whether its eye and contact lens solution is subject to a 10% or 21% VAT rate. The DGT has ruled that the 10% rate applies if the product is classified under Chapter 30 of the Combined Nomenclature and meets the requirements for direct use by the end consumer.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

El tipo reducido del 10% se aplica a productos farmacéuticos del Capítulo 30 de la Nomenclatura Combinada que sean de uso directo por el consumidor final y no sean medicamentos o productos exentos. Para la solución ocular, tributará al 10% si está clasificada en la partida 30049000 y cumple dichos requisitos. De lo contrario, se aplicará el tipo general del 21%.

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What is published here, applied to a company or a specific case. The first meeting is free.

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