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V2546-23 25 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Menstrual underwear is taxed at 21% VAT as it is not expressly included in the reduced rate

A company consulted on which VAT rate applies to the sale of menstrual underwear. The DGT determines that they must be taxed at 21% as they do not appear expressly in the list of products with a reduced rate and allow for mixed use.

The question raised

Question raised For the purposes of Value Added Tax, the tax rate applicable to the supply of said goods.

The DGT's ruling

The supplies of underwear that absorb menstruation, vaginal discharge, and urinary incontinence are taxed at 21% VAT. This is because they are not expressly mentioned in Article 91.Two.1, number 7 of Law 37/1992 and are susceptible to mixed use.

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