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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%.
Cuestión planteada - Tipo impositivo aplicable a las entregas de medicamentos a efectos del Impuesto sobre el Valor Añadido.
Las entregas, adquisiciones intracomunitarias e importaciones de medicamentos de uso veterinario tributan al tipo del 10%. En cualquier otro caso, se aplicará el tipo impositivo del 21%.
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