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V0059-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

The purchase and sale of dental aligners by a commercial intermediary is subject to VAT

The tax authority states that selling custom invisible braces as a commercial intermediary is subject to VAT, not exempt.

In 6 key points

How it affects those involved

The resale of custom orthodontic treatments by a dentist as a commercial intermediary is subject to VAT.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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