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A taxpayer inquired about the VAT rate applicable to animal cosmetic products (moisturising creams). The DGT ruled that the reduced rate of 10% applies if the products are classified as veterinary medicines or meet the requirements for pharmaceutical products under the Combined Nomenclature.
Cuestión planteada Tipo impositivo aplicable a dichos productos.
Se aplica el tipo del 10% si los productos son medicamentos de uso veterinario. También se aplica el 10% a productos farmacéuticos de la categoría 30 de la Nomenclatura Combinada que no sean medicamentos, no estén exentos y sean de uso directo por el consumidor final. En cualquier otro caso, el tipo aplicable es el del 21%.
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