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V3135-15 16 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The reduced rate of 10% applies to intraoral orthodontic components and 21% to extraoral ones

An entity engaged in the sale of medical and dental products inquires about the applicable VAT rate for various orthodontic products. The DGT determines that intraoral use items are taxed at 10% and extraoral use items at 21%.

The question raised

Question posed: Tax rate applicable to the indicated products.

The DGT's ruling

Products for intraoral use considered accessories to orthodontic appliances (aligners, brackets, tubes, arches, hooks, elastics, and adhesives) are taxed at the reduced rate of 10%. Conversely, products for extraoral use or instruments for the placement of orthodontics (impression trays, instruments, removable equipment, educational material, office and laboratory supplies) are taxed at the general rate of 21%.

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