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V1862-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to dental implants and bone substitutes, but not to surgical instruments

A dental company has requested clarification on the VAT rate applicable to various products. The DGT has ruled that dental implants and certain bone regeneration products are subject to the 10% reduced rate, whereas prosthetic material, instruments, and surgical motors are subject to the standard 21% rate.

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

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