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A dental medical supplies company has requested clarification on the applicable VAT rate for its products. The DGT has ruled that orthodontic appliances and their intraoral accessories are subject to a 10% rate, as are certain pharmaceutical products under specific conditions.
Cuestión planteada Tipo impositivo aplicable a los productos indicados.
Los aparatos de ortodoncia (brackets, arcos, bandas y tubos) se consideran ortesis y tributan al 10%. El producto 'Composite' tributará al 10% si está incluido en el capítulo 30 de la Nomenclatura Combinada, no es medicamento, no está exento y es susceptible de uso directo por el consumidor final. En cualquier otro caso, se aplicará el tipo general.
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