Skip to content
Back to index
V1429-20 14 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Reduced VAT rate of 10% applies to non-medicinal contraceptive intrauterine devices

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.

The question raised

Applicable tax rate.

The DGT's ruling

The supplies, intra-Community acquisitions or imports of non-medicinal intrauterine contraceptive devices are taxed at the reduced rate of 10 percent. This is because Law 37/1992 expressly includes sanitary pads, tampons, pantyliners, condoms and other non-medicinal contraceptives in this rate.

Book your free first meeting