PAN in San Lazarus goes for 0% VAT on disposable diapers for babies and adults

Diana Gutiérrez, federal deputy for the National Action Party (PAN), presented a reform initiative to ensure that the Value Added Tax (VAT) applied to disposable diapers for babies and adults is 0%, this by virtue of protecting the family economy by identifying them as a basic commodity.

This Sunday, March 20, the Chamber of Deputies reported on the amendment presented by the panista, which intends to include these inputs in the list of basic necessities with a zero rate of this tax in the Value Added Tax Law (LIVA).

specifically, the initiative, referred to the Finance and Public Credit Commission, proposes adding a subsection k) to article 2º-A of the LIVA, and to establish that the tax shall be calculated by applying the rate of 0 per cent to the values referred to in this Law, when disposing of disposable diapers for babies and adults .

Gutiérrez Valtierra argued that disposable diapers, whatever their size or person for whom they are used, are not only part of the basic basket of any country in the world, but have also ceased to be perceived as a luxury product.

He stated, during the statement of reasons, that the acquisition of this type of property currently constitutes, for families with infants, children, dependent adults and dependent elderly persons, a significant percentage of family income.

In Mexico, sales volume in 2007 was estimated at 4.9 billion diapers, according to data from researcher Carlos Richer. This figure places Mexico in tenth place among the countries with the highest consumption of diapers, which means that Mexican families were withheld 784 million pesos in VAT for the purchase of disposable diapers for their babies.

In addition to this, he considered that the average annual cost, adjusted to the Consumer Price Index (CPI) accumulated from 2008 to 2021, was equivalent to 30.43%, considering the same sales volume as in 2007.

The initiative, he says, seeks to exempt all disposable diapers from VAT, in order to achieve dignified and equal treatment for both children and adults who, due to their age or some medical or other condition, require the use of this type of product.

He insisted that the reform would allow an improvement in the quality of life of many girls, boys, adolescents, adults and older adults in the national territory who, “on a day-to-day basis find themselves unable to access this type of product without compromising and strongly risking their family economy.”

Finally, he recalled the environmental implications that this could entail, since disposable diapers currently have the development of cutting-edge technologies that make them, for the most part, biodegradable, and consequently significant water savings, in a country that is experiencing one of the most notable crises of supply of this vital element.

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