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A query was made regarding the VAT rate applicable to orthodontic products (brackets, tubes, bands, adhesives, arches, and screws). The DGT ruled that these products are subject to a 10% rate as they are classified as orthoses.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
Los productos de ortodoncia consultados son aparatos de ortodoncia que actúan como ortesis para corregir la configuración de las arcadas dentarias. Al estar diseñados para aliviar o tratar deficiencias y ser parte de la categoría de prótesis, ortesis, ortoprótesis e implantes quirúrgicos, les corresponde el tipo reducido del 10%. Este tipo se extiende también a sus componentes y accesorios.
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