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V1622-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

The 10% VAT rate requires products in CN Chapter 30 to be for direct use by the end consumer

A query was raised regarding whether dental materials (ceramics, metals, composites, and resins) must fall under Chapter 30 of the Combined Nomenclature to qualify for the reduced VAT rate. The DGT ruled that, in addition to being classified under said chapter, they must also be suitable for direct use by the end consumer.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for applying the reduced VAT rate to dental materials, emphasizing both classification and intended use.

Lifecycle

2017-06-22PublishedPublished 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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