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V1063-18 25 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

0.9% saline solution subject to 10% VAT if it meets pharmaceutical product requirements under CN 30

A query was raised regarding whether the reduced VAT rate applies to 0.9% saline solution used for wound cleansing and aerosols. The DGT ruled that the 10% rate applies only if the product is classified under Chapter 30 of the Combined Nomenclature and meets other specific requirements.

The question raised

Applicable tax rate.

The DGT's ruling

To apply the reduced rate of 10% pursuant to art. 91.Uno.1.6.a), the serum must fall under chapter 30 of the Combined Nomenclature, not be a medicinal product, not be exempt, and be suitable for direct use by the final consumer. If these requirements are not met, it shall be taxed at the general rate of 21%.

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