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V0223-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applied to intraoral orthodontic components; 21% rate for extraoral instruments

A query was made regarding the VAT rate applicable to orthodontic products. The DGT has determined that components for intraoral use are taxed at 10%, while instruments for extraoral use are taxed at 21%.

The question raised

Applicable tax rate for the described products

The DGT's ruling

Intraoral products considered accessories to orthodontic appliances (aligners, brackets, tubes, arches, elastics, etc.) are taxed at the reduced rate of 10%. Conversely, extraoral products or instruments for the placement of orthodontics (impression trays, removable instruments, office supplies, etc.) are taxed at the general rate of 21%.

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