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The query asks what VAT rate applies to the sale of zirconia discs used in dentistry for prostheses. The DGT states that as these discs are not prostheses themselves, they do not benefit from exemption or reduced rate and are therefore subject to the standard 21% VAT rate.
Cuestión planteada Tipo impositivo aplicable, a efectos del Impuesto sobre el Valor Añadido, a las entregas de este tipo de productos.
La entrega de discos de circonio para la elaboración de prótesis dentales está sujeta al tipo general del 21%. No se aplica la exención del artículo 20.uno.5º porque el producto no es una prótesis dental según la normativa. Tampoco aplica el tipo reducido del 10% del artículo 91.Uno.1.6º c), ya que estos discos no son componentes o accesorios de prótesis diseñados para uso personal y exclusivo de personas con deficiencias.
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