VAT. The DGT responds to the College of Pharmacists on the VAT rate applicable to certain rate of VAT applicable to certain pharmaceutical products such as incontinence pads, menstrual cups, IUDs, among others. menstrual cups, IUD, among others.
Date: 23/02/2023
Source: AEAT website
Link: Consultation V0416-23 of 23/02/2023
The College of Pharmacists asks at what tax rate the following products will be taxed for VAT as of 1 January 1, 2023 the following products:
– urinary incontinence absorption pads;
– non-medicinal intrauterine devices (IUD);
– menstrual cups;
– postpartum tocolic pads;
– infant formula used in artificial breastfeeding;
– hypocaloric oils -dietary product- and
– non-medicinal topical oils
This Management Center informs the following:
1º.- They will pay VAT at the tax rate of 4% on deliveries, intracommunity acquisitions and imports of the and imports of the following products object of consultation will be taxed by VAT at the rate of 4%:
– Menstrual cups.
– Non-medicinal intrauterine devices (IUD).
2º.- Deliveries, intra-community acquisitions and imports of the following products will be taxed at a reduced rate of 10%. and imports of the following products object of consultation:
– Infant milks used in artificial lactation.
– Hypocaloric oils, whenever the same ones have the consideration food supplements in accordance with the provisions of Royal Decree 1487/2009, of September 26, 2009. 1487/2009, of September 26th.
– Urinary incontinence absorption pads.
– Postpartum tocolic pads if they are classified in CN 30, and provided that they meet the rest of the requirements that they meet the rest of the requirements set out in section 4 of this answer, referring to the regulations of this answer, referring to what is regulated in section a) of article 91.1.1.6º of Law 37/1992. of Law 37/1992.
3º.- The deliveries, intracommunity acquisitions and imports of the goods will be subject to VAT at the rate of 21%. intracommunity acquisitions and imports of the following products object of consultation will pay VAT at the rate of 21%:
– Oils for non-medicinal topical use.
– Hypocaloric oils not included in number 2 above.
– Postpartum tocolic compresses not included in number 2 above.
Source: audiconsultores-etlglobal.com
