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The taxpayer inquired about the VAT rate applicable to two cough remedies. The DGT ruled that if pharmaceutical products fall under Chapter 30 of the Combined Nomenclature and are suitable for direct use by the end consumer, they qualify for the reduced rate of 10%.
Cuestión planteada Tipo impositivo aplicable a las entregas de los productos descritos.
Para aplicar el tipo del 10% a productos farmacéuticos del Capítulo 30 de la Nomenclatura Combinada, deben cumplirse cuatro requisitos conjuntamente: estar en dicha categoría, no ser medicamentos, no estar exentos de impuesto y ser susceptibles de uso directo por el consumidor final. Este último requisito implica que, por sus características objetivas, el producto pueda aplicarse directamente sobre un paciente, independientemente de si el comprador es un particular o un profesional sanitario. En el caso concreto, los productos con códigos NC 30059099 y NC 30049000 tributan al 10%.
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