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V0352-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Menstrual cups taxed at 4% VAT while menstrual underwear taxed at 21%

A query was made regarding the VAT rate applicable to menstrual cups and menstrual underwear. The DGT has determined that cups qualify for the reduced rate, whereas underwear is subject to the standard rate.

In 4 key points

How it affects those involved

This ruling clarifies the tax distinction between menstrual products, confirming that cups are treated as sanitary products under the reduced rate, while underwear is classified as clothing subject to the standard rate.

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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