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V1796-15 8 June 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Seawater for nasal decongestion to be taxed at 10% if pharmaceutical product requirements are met

An entity has requested clarification on the VAT rate applicable to the marketing of seawater for nasal and ear decongestion. The DGT has indicated that the reduced rate of 10% will apply if the product meets the Combined Nomenclature requirements for pharmaceutical products intended for direct use by the end consumer.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Para aplicar el tipo del 10% al agua de mar, deben concurrir cuatro requisitos: estar incluida en la categoría 30 de la Nomenclatura Combinada, no ser un medicamento, no estar exenta de impuesto y ser susceptible de uso directo por el consumidor final. Si no se cumplen estos requisitos conjuntamente, el tipo aplicable será el del 21%.

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