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A query was made regarding the VAT rate applicable to the commercialisation of a non-medicinal contraceptive intrauterine device. The DGT has determined that the 10% reduced rate must be applied.
Cuestión planteada Tipo impositivo aplicable.
Las entregas, adquisiciones intracomunitarias o importaciones de los dispositivos intrauterinos anticonceptivos no medicinales tributan al tipo reducido del 10 por ciento. Esto se debe a que la Ley 37/1992 incluye expresamente en este tipo a las compresas, tampones, protegeslips, preservativos y otros anticonceptivos no medicinales.
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