English

The 5% tax on sanitary towels is unconstitutional

The Court has considered in this case as contrary to the Constitution a 5 percent tax on feminine hygiene products such as tampons and sanitary towels. The Court indicated that it was a regressive tax that violated equality and equity, by taxing a product of basic necessity for women; the Court also held that the towels and tampons are irreplaceable products for women of limited economic resources,  and are related to the dignity of women especially considering that other alternatives are more expensive. The Court considered that being a product only consumed by women, the tax also generated indirect discrimination.