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A company has requested clarification on the applicable tax rate for an injectable gel used to prevent post-surgical adhesions. The DGT has ruled that such products will be taxed at 10% if they are pharmaceutical products under category 30 of the Combined Nomenclature intended for direct use by the end consumer, and at 21% if they do not meet these requirements.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
Para aplicar el tipo reducido del 10% a productos farmacéuticos de la categoría 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 permanece en el cuerpo o no. Si no se cumplen estos requisitos, se aplicará el tipo general del 21%.
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