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V1119-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

Las guías quirúrgicas y moldes dentales tributan al 21% de IVA, salvo que sean prótesis, ortesis o implantes

Una empresa que fabrica modelos dentales y guías quirúrgicas mediante impresión 3D consulta el tipo de IVA aplicable. La DGT determina que las guías y moldes van al 21%, mientras que los productos que sean prótesis, ortesis o implantes quirúrgicos aplican el tipo reducido del 10%.

Lifecycle

2018-04-30PublishedPublished 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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