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V1188-17 18 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to the acquisition and supply of orthodontic arches

An orthodontist requested clarification on the VAT rate applicable to the purchase and sale of orthodontic arches. The DGT ruled that these products are subject to a 10% rate as they are classified as orthoses, even though the dentist's professional services are exempt.

The question raised

Tax rate applicable to both the acquisition and the supply of orthodontic appliances (arches) to other professionals.

The DGT's ruling

Orthodontic arches are products for intraoral use considered complements to orthodontic appliances. As orthoses, the supplies, intra-Community acquisitions, and imports of these goods are taxed at the reduced rate of 10%. However, the placement service provided by the dentist to the patient remains exempt from VAT.

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