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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.
Cuestión planteada Tipo impositivo aplicable al producto descrito.
Se aplicará el 4% si la crema es medicamento de uso humano, forma galénica, fórmula magistral o preparado oficinal. Se aplicará el 10% si es un producto farmacéutico del Capítulo 30 de la Nomenclatura Combinada que sea susceptible de uso directo por el consumidor final y no sea medicamento. En cualquier otro caso, el tipo aplicable será el 21%.
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