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V1399-22 15 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Menstrual panties are taxed at the general VAT rate of 21 percent

A clothing company inquires about the VAT rate applicable to menstrual panties. The DGT responds that they must be taxed at 21 percent.

The question raised

Question posed: VAT rate applicable to the aforementioned product.

The DGT's ruling

Panties that absorb menstruation, vaginal discharge, and urine leakage are taxed at the 21 percent rate. This is because they are not expressly mentioned in the law and are susceptible to mixed use.

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