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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.
Cuestión planteada Es necesario que los distintos materiales consultados estén incluidos en el capítulo 30 de la Nomenclatura Combinada para poder aplicar el tipo impositivo del 10%.
Para aplicar el tipo reducido del 10% según el artículo 91.Uno.1.6.ºa) de la Ley 37/1992, los productos deben cumplir cuatro requisitos: estar en el capítulo 30 de la Nomenclatura Combinada, no ser medicamentos, no estar exentos y ser susceptibles de uso directo por el consumidor final. Los metales, resinas, cerámicas y composites para fabricación de prótesis tributan al 21% si no son de uso directo, al requerir transformación. El cemento dental puede tributar al 10% si cumple los requisitos de la NC 30 y uso directo.
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