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V1861-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to prostheses, dental implants and bone replacement biomaterials under certain conditions

A consulting entity requested clarification on the VAT rate applicable to dental products. The DGT has determined that implants, dental prostheses and biomaterials for bone replacement are subject to a 10% rate if they meet specific design requirements for deficiencies, whereas surgical material is subject to the 21% rate.

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Lifecycle

2015-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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