Skip to content
V2884-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

Removable hair prostheses are not considered surgical implants as they are not implanted in the body

The applicant inquired whether hair prostheses could qualify for the reduced VAT rate as surgical implants. The DGT stated that removable hair prostheses are not implanted in the body and that the classification of an implant depends on other competent bodies.

In 5 key points

Lifecycle

2020-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact