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V5364-16 ·19 December 2016 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to complete dentures sold by non-laboratory companies

An association has requested clarification on the VAT rate applicable to the sale of complete dentures and semi-finished products by companies that are not prosthetic laboratories. The DGT has determined that complete dentures are subject to the 10% rate if they are not supplied by a dental technician, whereas semi-finished products are subject to the 21% rate.

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2016-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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