Skip to content
V0610-15 ·18 February 2015 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to dental implants and their permanent body components and accessories

A taxpayer queried the applicable VAT rate for various dental implant parts. The DGT ruled that dental implants and their applicable components or accessories are subject to the 10% rate, provided they meet the design requirements for personal use by individuals with impairments.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for dental prosthetic components, ensuring that items designed for permanent use in patients with physical deficiencies benefit from the reduced VAT rate.

Lifecycle

2015-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact