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V1403-26 5 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · aceite de silicona ocular

Silicone eye oil taxed at 10% if pharmaceutical or implantable

The DGT states that a reduced VAT rate of 10% may apply to silicone eye oil if it meets the criteria of a pharmaceutical product or is considered an implantable product.

The question raised

Question posed: Applicable tax rate, for the purposes of Value Added Tax, for the supplies, intra-Community acquisitions, and imports of ocular silicone oil.

The DGT's ruling

Ocular silicone oil shall be taxed at 10% if it is classified under CN 30 and meets the requirements for direct use by the final consumer. The 10% rate shall also apply if it is not classified under CN 30 but is an implantable product according to the AEMPS. In the event that these requirements are not met, the general rate of 21% shall apply.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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