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V1622-17 22 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The 10% VAT rate requires products in CN Chapter 30 to be for direct use by the end consumer

A query was raised regarding whether dental materials (ceramics, metals, composites, and resins) must fall under Chapter 30 of the Combined Nomenclature to qualify for the reduced VAT rate. The DGT ruled that, in addition to being classified under said chapter, they must also be suitable for direct use by the end consumer.

The question raised

It is necessary for the various materials consulted to be included in Chapter 30 of the Combined Nomenclature in order to apply the 10% tax rate.

The DGT's ruling

To apply the reduced rate of 10% pursuant to Article 91.One.1.6.a) of Law 37/1992, products must satisfy four requirements: they must be included in Chapter 30 of the Combined Nomenclature, they must not be medicinal products, they must not be exempt, and they must be suitable for direct use by the final consumer. Metals, resins, ceramics, and composites for the manufacture of prostheses are taxed at 21% if they are not for direct use, as they require transformation. Dental cement may be taxed at 10% if it meets the requirements of CN Chapter 30 and direct use.

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