Skip to content
V0959-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

Hair prostheses and aesthetic implantation subject to 21% VAT

A taxpayer queried the VAT rate applicable to the supply of hair prostheses and their implantation for aesthetic purposes. The DGT has ruled that both the supply and the aesthetic procedure are subject to the standard rate of 21%.

In 6 key points

Lifecycle

2020-04-21PublishedPublished 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