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A query was raised regarding the VAT rate applicable to tampons containing prebiotics designed to protect vaginal microbiological balance. The DGT has ruled that this product is subject to the reduced rate of 10%.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido.
Los tampones, junto con compresas, protegeslips, preservativos y otros anticonceptivos no medicinales, tributan al tipo reducido del 10% según el artículo 91.Uno.1.6.b de la Ley 37/1992. Por tanto, el tampon con prebiótico para proteger el desequilibrio microbiológico vaginal durante la menstruación está sujeto a dicho tipo impositivo.
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