Skip to content
Back to index
V0727-16 23 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · medicamento de uso humano

VAT rate for dermatitis cream depends on whether it is classified as a medicine or a pharmaceutical product

An entity has requested clarification on the VAT rate applicable to a cream used to treat atopic dermatitis. The DGT explains that the rate will depend on whether the product is classified as a medicinal product for human use, a pharmaceutical product under the Combined Nomenclature, or a general product.

The question raised

Applicable tax rate for the described product.

The DGT's ruling

A rate of 4% shall apply if the cream is a medicinal product for human use, a galenic form, a magistral preparation, or an officinal preparation. A rate of 10% shall apply if it is a pharmaceutical product under Chapter 30 of the Combined Nomenclature that is suitable for direct use by the final consumer and is not a medicinal product. In any other case, the applicable rate shall be 21%.

Book your free first meeting