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A professional association of dental technicians has requested clarification on the VAT rate applicable to components and elements for prostheses. The Directorate-General for Taxes (DGT) clarifies that certain products, such as prefabricated teeth or implants, are subject to the 10% reduced rate, whereas the provision of services and the delivery of prostheses by qualified dental technicians are exempt.
The tax team reviews your specific situation.
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