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V2901-21 18 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to reusable cloth sanitary pads for feminine hygiene subject to certain requirements

A taxpayer queried which VAT rate applies to reusable cloth pads for feminine hygiene. The DGT ruled that the reduced 10% rate applies provided the products are objectively suitable for that purpose.

The question raised

Tipo impositivo aplicable del Impuesto sobre el Valor Añadido.

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