Feminine Care products and Contraceptives subject to 4% VAT

Summary of the tax measures of the General State Budget Law for the year 2023

Unofficial translation

3.5 New transactions at 4% VAT
The application of the reduced rate of 4% VAT is extended to

(i) supplies of tampons, sanitary towels and panty liners and

(ii) condoms and other non-medicinal contraceptives,

Source

• Garrigues
• Garrigues 2

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