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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%.
Cuestión planteada Tipo impositivo aplicable a los productos descritos
Los productos de uso intraoral considerados complementos de aparatos de ortodoncia (alineadores, brackets, tubos, arcos, elásticos, etc.) tributan al tipo reducido del 10%. Por el contrario, los productos de uso extraoral o instrumental para la colocación de la ortodoncia (cubetas de impresión, instrumental extraíble, material de oficina, etc.) tributan al tipo general del 21%.
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