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V2088-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

Diaper protectors taxed at 21% VAT as they do not qualify for the 10% reduced rate

A company has requested clarification on whether diaper protectors are eligible for the 10% reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that this product is not included in the list of goods entitled to said reduced rate.

In 6 key points

How it affects those involved

Businesses supplying diaper protectors must apply the standard VAT rate of 21% rather than the reduced rate of 10%, affecting pricing and tax compliance.

Lifecycle

2022-09-30PublishedPublished 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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