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A query was raised regarding whether Mona Lisa intrauterine devices (IUDs) qualify for the reduced VAT rate. The DGT has determined that as these devices are non-medicinal contraceptives, they are subject to the 10% rate.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre el Valor Añadido.
Los dispositivos intrauterinos (DIU) Mona lisa, que se engloban en los anticonceptivos denominados mecánicos, tributan al tipo reducido del 10 por ciento. Esto se debe a que se incluyen en la categoría de anticonceptivos no medicinales según la redacción del artículo 91 de la Ley 37/1992.
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