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A company requested clarification on the tax rate applicable to custom dental implants sold to dentists. The DGT ruled that these products are subject to a 10% rate, provided they meet the design requirements for personal use by individuals with impairments.
This ruling clarifies the VAT treatment for dental prosthetics, ensuring that custom-made implants intended for patients with physical deficiencies qualify for the reduced rate rather than the standard rate.
The tax team reviews your specific situation.
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