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V2894-18 8 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT rate applies to 'lipograsil' product if it meets Combined Nomenclature Chapter 30 requirements

A company has requested clarification on the VAT rate applicable to a medical product designed for weight control and fat blocking. The DGT has ruled that a 10% rate applies if the product is classified under Chapter 30 of the Combined Nomenclature and meets specific requirements; otherwise, the standard 21% rate will apply.

The question raised

Applicable VAT tax rate.

The DGT's ruling

To apply the reduced rate of 10% pursuant to art. 91.One.1.6.a) of Law 37/1992, the product must be in Chapter 30 of the Combined Nomenclature, not be a medicinal product, not be exempt, and be suitable for direct use by the final consumer. The product under inquiry does not fall within the medical equipment categories of the eighth section of the Annex. If the requirements of section a) are not met, the general rate of 21% shall apply.

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