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V0224-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applied to artificial teeth and dental filling products under Chapter 30

A querying entity has requested clarification on the VAT rate applicable to dental products. The Directorate-General for Taxes (DGT) clarifies that artificial teeth and certain pharmaceutical products classified under Chapter 30 of the Combined Nomenclature are subject to the 10% reduced rate.

In 6 key points

How it affects those involved

This ruling provides legal certainty regarding the VAT treatment of specific dental supplies, confirming the application of the reduced rate for products meeting the criteria of Chapter 30.

Lifecycle

2016-01-21PublishedPublished 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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