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A query was made regarding the VAT rate applicable to various dental products. The DGT has determined that dental implants, orthodontic appliances and their specific components or accessories are subject to a 10% rate.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
El tipo reducido del 10% se aplica a prótesis, ortesis, ortoprótesis e implantes quirúrgicos, incluyendo sus componentes y accesorios, siempre que estén diseñados para uso personal y exclusivo de personas con deficiencias. Esto incluye implantes dentales, tornillos protésicos y aparatos de ortodoncia. No se incluyen los accesorios de un solo uso que se desechan tras la implantación, salvo que se entreguen conjuntamente con la prótesis.
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