Skip to content
Back to index
V2949-17 15 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT rate applies to Chapter 30 pharmaceutical products suitable for direct consumer use

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%.

The question raised

Applicable tax rate for the supplies of the described products.

The DGT's ruling

To apply the 10% rate to pharmaceutical products of Chapter 30 of the Combined Nomenclature, four requirements must be met jointly: they must fall within said category, not be medicines, not be tax-exempt, and be suitable for direct use by the final consumer. This latter requirement implies that, due to their objective characteristics, the product can be applied directly to a patient, regardless of whether the purchaser is an individual or a healthcare professional. In the specific case, products with CN codes 30059099 and 30049000 are taxed at 10%.

Book your free first meeting