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A query was made regarding the applicable VAT rate for denture adhesive pads and creams. The DGT has determined that they are subject to a 10% rate as they are considered accessories for dental prostheses.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
Las almohadillas y cremas adhesivas para dentaduras postizas tributan al tipo reducido del 10%. Esto se debe a que se consideran accesorios de prótesis, implantes quirúrgicos o componentes necesarios para su funcionamiento, siempre que estén diseñados para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales.
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