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A dental clinic inquires whether the supply of orthodontic appliances and their fitting by an orthodontist are subject to VAT and whether they can be invoiced separately, in addition to the IRPF withholding. The DGT responds that the operation is a single supply exempt from VAT and that the IRPF withholding applies to the total amount.
Question raised: The question is raised regarding the liability of the described operation for Value Added Tax, as well as the possibility of splitting it into two separate invoices, one covering the supply of the orthodontic appliance and the other covering the costs for its fitting. It is also questioned whether the IRPF withholding would apply to the total amount of the invoice issued by the professional.
The supply of orthodontic appliances and the provision of services by authorized dental technicians are exempt from VAT. The supply of the appliance and its fitting constitute a single indivisible supply, therefore it is not appropriate to itemize them in separate invoices. Regarding IRPF, the withholding applies to the entirety of the amount paid to the professional.
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