Skip to content
Back to index
V0566-16 10 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% reduced VAT rate applies to dental prostheses provided they are not supplied by a dental technician

A company that imports and sells complete dental prostheses has requested clarification on the applicable VAT rate. The Directorate General for Taxes (DGT) has ruled that the 10% reduced rate applies if the supply is not carried out by a dental technician, as the latter operations are exempt from VAT.

The question raised

Applicable tax rate for the supply of complete dental prostheses to customers within the territory of application of the tax.

The DGT's ruling

Complete dental prostheses are taxed at the reduced rate of 10% as they are products designed to alleviate physical deficiencies. However, the supply of dental prostheses carried out by dental technicians in the course of their profession is exempt from VAT. This distinction depends on the objective nature of the good and on the party performing the transaction.

Book your free first meeting