Skip to content
Back to index
V0606-18 6 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

10% reduced VAT rate applies to pharmaceutical products meeting Combined Nomenclature and direct use requirements

A taxpayer queried the applicable VAT rate for three pharmaceutical and surgical products. The DGT ruled that a 10% rate applies if the products meet the Combined Nomenclature requirements and are for direct consumer use; otherwise, the standard 21% rate applies.

The question raised

Cuestión planteada Tipo impositivo aplicable a las entregas de los productos objeto de consulta.

Email
Contact