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A query was raised regarding whether a female urinary facilitator, a disposable hygienic product for upright urine evacuation, is entitled to the reduced VAT rate. The DGT has determined that this product does not fall under the category of urinary incontinence systems and, therefore, the standard rate applies.
Cuestión planteada Tipo impositivo aplicable a los anteriores productos.
El facilitador urinario femenino no se considera incluido en la categoría de "bolsas de recogida de orina, absorbentes de incontinencia y otros sistemas para incontinencia urinaria y fecal, incluidos los sistemas de irrigación". Al no cumplir con la definición objetiva de los bienes del anexo para el tipo reducido, tributará al tipo impositivo general del 21 por ciento.
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