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The applicant asks which VAT rate applies to certain products. The DGT responds that pharmaceutical products of category 30 of the Combined Nomenclature that are not medicines and are for direct use by the final consumer are taxed at 10%.
Question raised: Applicable tax rate for Value Added Tax purposes.
To apply the 10% rate to products of category 30 of the Combined Nomenclature, four requirements must be met: they must be in said category, not be medicines, not be tax-exempt, and be susceptible to direct use by the final consumer. Regarding the products in the eighth paragraph of the Annex, the reduced rate of 10% applies if they are products designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. The products consulted will be taxed at 10% if they meet the requirements of category 30 and paragraph a) of Article 91.One.1.6 of Law 37/1992; otherwise, the general rate of 21% will apply.
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