Doctrine by topic · DGT Observatory

Direct Use: 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

Settled doctrine High confidence 61 rulings · 2015–2026

Current position

To apply the reduced rate of 10% as a pharmaceutical product, the good must belong to category 30 of the Combined Nomenclature, not be a medicine, not be exempt, and be susceptible to direct use by the final consumer. If the product is a food supplement, it will be taxed at 10% in accordance with its own regulation. Otherwise, the general rate of 21% will apply.

The DGT's position remains stable regarding the application of the cumulative requirements for the 10% reduced rate on category 30 products. Throughout the rulings, it has been reiterated that susceptibility to direct use is an essential requirement. The only variation observed is the application of the reduced rate to food supplements under their own regulations.

Turning points

  1. V2401-16

    Establishes that susceptibility to direct use must be determined through the objective characteristics of the product.

Analysis based on 59 of 61 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
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
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

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