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A company has requested clarification on the VAT rate applicable to a sodium hyaluronate gel used to prevent post-operative adhesions. The DGT has indicated that a 10% rate applies if the product is classified as a pharmaceutical product under category 30 of the Combined Nomenclature and is suitable for direct consumer use; otherwise, the standard 21% rate applies.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a las entregas de dicho producto.
Para aplicar el tipo reducido del 10% según el artículo 91.Uno.1.6.ºa), el producto debe estar en la categoría 30 de la Nomenclatura Combinada, no ser un medicamento, no estar exento y ser susceptible de uso directo por el consumidor final. El producto consultado no parece estar incluido en la categoría de implantes quirúrgicos del apartado octavo del Anexo. Si no cumple los requisitos de productos farmacéuticos de la categoría 30, tributará al tipo general del 21%.
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