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V0944-18 10 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Veterinary medicines subject to 10% VAT rate

A query was made regarding the VAT rate applicable to the sale of non-prescription medicines in a veterinary clinic. The DGT has ruled that if the products are veterinary medicines, the rate is 10%, whereas otherwise, the rate is 21%.

The question raised

Tax rate applicable to the supply of medicinal products for Value Added Tax purposes.

The DGT's ruling

The supplies, intra-Community acquisitions, and imports of veterinary medicinal products are taxed at the rate of 10%. In any other case, the tax rate of 21% shall apply.

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