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V0224-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% reduced VAT rate applied to artificial teeth and dental filling products under Chapter 30

A querying entity has requested clarification on the VAT rate applicable to dental products. The Directorate-General for Taxes (DGT) clarifies that artificial teeth and certain pharmaceutical products classified under Chapter 30 of the Combined Nomenclature are subject to the 10% reduced rate.

The question raised

Applicable tax rate.

The DGT's ruling

Artificial teeth are taxed at 10% as they are considered prostheses designed to replace a body structure. Resins, cements, and dental filling products are taxed at 10% if they are included in Chapter 30 of the Combined Nomenclature and are suitable for direct use by the final consumer. If the products are not included in said nomenclature, the applicable rate shall be 21%.

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