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V3227-17 15 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Blood plasma deliveries for medicine manufacturing are subject to VAT

A pharmaceutical company requested clarification on whether the delivery of plasma for the production of medicines was exempt from VAT. Following the jurisprudence of the Court of Justice of the European Union, the DGT has determined that these deliveries are not exempt.

The question raised

Application of the exemption provided for in Article 20.One.4º of the Law on the Tax on deliveries or imports of blood and blood plasma intended exclusively for the manufacture of medicinal products.

The DGT's ruling

The deliveries of blood plasma intended exclusively for the manufacture of medicinal products are subject to, and not exempt from, Value Added Tax. The exemption for medical purposes only applies to plasma intended directly for therapeutic purposes or for the general interest, not to plasma of an industrial nature.

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