This application relates to taste masked multi-layered particles comprising a pharmaceutically active ingredient, comprising: (a) an inert core, (b) one or more coating layer(s) comprising the pharmaceutically active ingredient and a binder, (c) an intermediate coating layer (seal coating) free from a low molecular weight water-soluble ionic compound, comprising a water-soluble pharmaceutical film-forming compound selected from (i) HPMC and PEG or (ii) PVP and (d) an outer coating layer (final or taste masking coating) free from a low molecular weight water-soluble ionic compound comprising (i) a poly(meth)acrylate or (ii) a mixture comprising 60-90% (w/w) EC and 10-40% (w/w) HPMC, wherein the pharmaceutically active ingredient is water-soluble and comprises either at least one basic group and/or a bitter taste. Further disclosed are methods for the production of such particles and pharmaceutical compositions comprising them.USO DE CILOBRADINA O UNA DE SUS SALES FARMACEUTICAMENTE ACEPTABLES PARA PREPARAR UN MEDICAMENTO UTIL PARA TRATAR Y/O PREVENIR ENFERMEDADES CARDIACAS, COMO INSUFICIENCIA CARDIACA Y/O MEJORAR LA CALIDAD DE VIDA Y/O MEJORAR LA CONDICION GENERAL DE SALUD Y/O PROLONGAR LA EXPECTATIVA DE VIDA DE UN PACIENTE FELINOS, DE PREFERENCIA GATOS .
