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V3979-15 15 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to orthodontic brackets and arches

A company has requested clarification regarding the VAT rate applicable to the sale of orthodontic products, such as brackets and arches. The Directorate General for Taxes (DGT) has ruled that these products are subject to a 10% rate as they are classified as orthoses.

The question raised

Applicable tax rate for said products.

The DGT's ruling

Orthodontic appliances are orthoses designed to correct the configuration of the dental arches. Therefore, brackets and wires, being products for intraoral use considered complements to said appliances, are taxed at the reduced VAT rate of 10%. This application is based on the fact that they are components or accessories of prostheses, orthoses, or surgical implants.

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