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A taxpayer queried the VAT rate applicable to lubricating and hydrating artificial tears. The DGT indicated that they could be taxed at 10% if classified under heading 3004 of the Combined Nomenclature and meet the requirements for pharmaceutical products intended for direct consumer use.
Cuestión planteada Tipo impositivo aplicable.
Para aplicar el tipo reducido del 10% según el art. 91.Uno.1.6.a), los productos deben estar en la categoría 30 de la Nomenclatura Combinada, no ser medicamentos, no estar exentos y ser susceptibles de uso directo por el consumidor final. Las lágrimas artificiales no se incluyen en el apartado de productos para el cuidado de lentes de contacto, pero pueden tributar al 10% si cumplen los requisitos de productos farmacéuticos. De lo contrario, se aplicará el tipo general del 21%.
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