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V0236-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Circonia discs for dental prostheses subject to 21% VAT

The query asks what VAT rate applies to the sale of zirconia discs used in dentistry for prostheses. The DGT states that as these discs are not prostheses themselves, they do not benefit from exemption or reduced rate and are therefore subject to the standard 21% VAT rate.

In 6 key points

How it affects those involved

Products used in dental prostheses but not considered prostheses themselves are subject to standard VAT rate.

Lifecycle

2026-02-05PublishedPublished 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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