Doctrine by topic · DGT Observatory

Pharmaceutical Products: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 90 rulings · 2014–2026

Current position

Products from Chapter 30 of the Combined Nomenclature are taxed at 10% if they are not medicines, are not exempt, and are suitable for direct use by the final consumer. This latter requirement demands that the product can be applied directly to the patient due to its objective characteristics. If the product is a food supplement pursuant to Royal Decree 1487/2009, it is also taxed at 10%. In any other case, the general rate of 21% applies.

The DGT's position remains constant regarding the application of the reduced rate to Chapter 30 provided that concurrent requirements are met. The requirement that the product be for direct use by the final consumer has been maintained to avoid the general rate. The latest ruling introduces the condition of being a food supplement to determine the applicable rate.

Turning points

  1. V1120-26

    Establishes that products are taxed at 10% as long as they are considered food supplements pursuant to Royal Decree 1487/2009.

Analysis based on 89 of 90 rulings with a stated position. Updated 23 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
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
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
V1399-22 15 Jun 2022

Menstrual panties are taxed at the general VAT rate of 21 percent

SG de Impuestos sobre el Consumo
tipo impositivoentregas de bienesuso mixtoproductos farmacéuticosanticonceptivos no medicinales LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.uno.1.6º
Affects CompanyExpat · Non-residentIndividual
V0087-21 25 Jan 2021

10% reduced VAT rate applies to non-medicinal hydrating eye drops

SG de Impuestos sobre el Consumo
tipo reducidonomenclatura combinadaproductos farmacéuticosconsumidor finaluso directo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact