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V1554-17 16 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 10% VAT rate applied to certain pharmaceutical and assistive products for people with disabilities

The inquiry concerns the applicable VAT rate for pharmaceutical and assistive products. The Directorate-General for Taxes (DGT) clarifies that certain products under Chapter 30 of the Combined Nomenclature, as well as assistive products for people with disabilities, are subject to a 10% tax rate.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Los productos farmacéuticos del Capítulo 30 de la Nomenclatura Combinada tributan al 10% si no son medicamentos, no están exentos y son susceptibles de uso directo por el consumidor final. Los productos de apoyo para personas con deficiencias físicas, mentales, intelectuales o sensoriales tributan al 10% si cumplen con su diseño objetivo para aliviar o tratar dichas deficiencias, independientemente de quién sea el adquirente. Si no se cumplen estos requisitos, se aplicará el tipo general del 21%.

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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