Doctrine by topic · DGT Observatory

Combined Nomenclature: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 98 rulings · 2015–2026

Current position

The tax rate depends on the classification in the Combined Nomenclature (CN) and the nature of the product. For medical supplies, the 0% rate requires that the good is listed in the CN codes of the Annex and is delivered to Public Law entities, clinics, or hospital centers. Products in Chapter 30 of the CN that are not medicines and are for direct use by the final consumer are taxed at 10%. Works of art must be included in CN code 9701 to apply the reduced rate.

The DGT's position remains constant by linking the application of reduced or 0% rates to the exact classification in the Combined Nomenclature. A specialization is observed in the application of rates for medical supplies and specific products such as implants or works of art. The evolution shows a technical and rigorous application of CN codes to determine taxation.

Turning points

  1. V2824-23

    Clarifies the distinction between suture staples (21%) and implants (10%) according to their permanence in the body and regulatory classification.

Analysis based on 97 of 98 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V1120-26 19 May 2026

10% VAT applies to health products if classified as dietary supplements

SG de Impuestos sobre el Consumo
tipo reducidocomplementos alimenticiosproductos farmacéuticosnomenclatura combinadauso directo LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.a
Affects CompanyExpat · Non-residentIndividual
V0777-26 8 Apr 2026

Cream for anal mucosa taxed at 21% due to non-medical status

SG de Impuestos sobre el Consumo
tipo impositivonomenclatura combinadaproductos farmacéuticosuso directoequipos médicos LIVA — Ley 37/1992 del IVA art. 4.Uno.1LIVA — Ley 37/1992 del IVA art. 90.Uno
Affects CompanyExpat · Non-residentIndividual
V2216-25 19 Nov 2025

The applicable tax rate for patient transfer belts is 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivotipo reducidoequipos médicosproductos de apoyodeficiencias físicas LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.c
Affects CompanyExpat · Non-residentIndividual
V0402-25 20 Mar 2025

Balloon catheter subject to 10% VAT if classified as implant

SG de Impuestos sobre el Consumo
tipo reducidonomenclatura combinadaimplante quirúrgicouso directoproductos farmacéuticos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.º a)
Affects CompanyExpat · Non-residentIndividual
V2369-24 18 Nov 2024

Leg electrostimulator subject to 21% VAT as a dual-use item

SG de Impuestos sobre el Consumo
tipo impositivouso mixtoequipos médicosdeficiencias físicasuso exclusivo LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c
Affects CompanyExpat · Non-residentIndividual
V0638-24 11 Apr 2024

VAT rate of 4% for medicinal products or 21% otherwise

SG de Impuestos sobre el Consumo
tipo reducidomedicamento de uso humanonomenclatura combinadauso directo por el consumidor finalproductos farmacéuticos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.a
Affects CompanyExpat · Non-residentIndividual
V2845-23 23 Oct 2023

COVID-19 self-test kits subject to 21% VAT from 1 July 2023

SG de Impuestos sobre el Consumo
tipo impositivonomenclatura combinadaproductos farmacéuticosuso directoautodiagnóstico LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.º a)
Affects CompanyExpat · Non-residentIndividual
V1930-23 5 Jul 2023

Intravesical hyaluronic acid subject to reduced 10% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidoproductos farmacéuticosimplantes quirúrgicosnomenclatura combinadauso directo LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.º
Affects CompanyExpat · Non-residentIndividual
V0495-23 2 Mar 2023

Buyer is liable if shredded plastic is in Combined Nomenclature

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoreciclado de plásticonomenclatura combinadasujeto pasivodesechos de plástico LIVA — Ley 37/1992 del IVA art. 84.Uno.2º.c)LIVA — Ley 37/1992 del IVA art. 84.Uno.1º
Affects CompanyExpat · Non-residentIndividual

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