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V0221-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to dental implants, orthodontic appliances and their accessories

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.

The question raised

Applicable tax rate for the described products.

The DGT's ruling

The reduced rate of 10% applies to prostheses, orthoses, orthoprostheses, and surgical implants, including their components and accessories, provided they are designed for the personal and exclusive use of persons with disabilities. This includes dental implants, prosthetic screws, and orthodontic appliances. Single-use accessories that are discarded after implantation are not included, unless they are supplied together with the prosthesis.

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