COVID-19 | Technical specifications to be met by the cutaneous disinfectant gel in order to benefit from tax incentives

Following Order No 1053/2021 of 26 January 2021, the technical specifications to be met by the cutaneous disinfectant gel in order to benefit from the tax incentives currently in force, have recently been renewed.

In that context, ABREU Advogados prepared this information with indications on the legal requirements applicable to imports, transmissions and intra-community acquisitions of such products, in order to benefit from the reduced VAT rate. Once such legal requirements indicated in this Order are met, the reduced VAT rate corresponds to 6% in mainland Portugal, 4% in the Autonomous Region of the Azores and 5% in the Autonomous Region of Madeira. There is also the possibility of deducting 15% of the amount incurred in the purchase of disinfectant gel, up to an overall limit of EUR 1000, from the personal income tax (IRS).


For the tax benefits under analysis to be applied, the cutaneous disinfectant gel must meet the following requirements:

  • It must be a biocidal product used in human hygiene, with the primary objective of disinfecting one' s hands;
  • The active compound and its concentration in volume in the cutaneous disinfectant product, must be clearly indicated on the product label;
  • In addition, for the reduced VAT rate to apply, the disinfectant gel must also contain at least 70% of ethyl alcohol (CAS No 64-17-5) by volume (%v/v) or at least 75% of isopropyl alcohol (CAS No 67-63-0) by volume (%v/v).


ABREU Advogados is available to provide any further clarification on this matter.

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