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V2308-23 ·9 August 2023 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to reusable cloth pads and period underwear suitable for intimate hygiene

A natural drugstore products company requested clarification on the VAT rate applicable to washable cloth pads and period underwear. The DGT has ruled that these products are subject to the 4% reduced rate if they are suitable for female intimate hygiene.

In 5 key points

How it affects those involved

This ruling provides legal certainty for manufacturers and retailers of reusable menstrual products, confirming their eligibility for the reduced VAT rate.

Lifecycle

2023-08-09PublishedPublished 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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