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A company has requested clarification on the VAT rate applicable to its 70% and 96% alcohol and hydrogen peroxide. The DGT has determined that, as these products are classified under heading 30049000 of the Combined Nomenclature, they may be subject to the 10% reduced rate provided they meet the requirements for direct use by the final consumer and are not exempt medicines.
Cuestión planteada Tipo impositivo aplicable.
Para aplicar el tipo del 10% a productos farmacéuticos de la categoría 30 de la Nomenclatura Combinada, deben cumplirse cuatro requisitos: estar en dicha categoría, no ser medicamentos, no estar exentos de impuesto y ser susceptibles de uso directo por el consumidor final. El uso directo se determina por las características objetivas del producto en el momento de la entrega, independientemente de quién lo adquiera. Basándose en la clasificación arancelaria aportada, el alcohol de 70º, 96º y el agua oxigenada tributan al 10% si cumplen estos requisitos.
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