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V4114-15 21 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Orthodontic brackets and arches subject to reduced 10% VAT rate

A company requested clarification on whether orthodontic products, specifically brackets and arches, qualify for the reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that, as they are considered orthoses or components thereof, the 10% rate applies.

The question raised

Applicable tax rate.

The DGT's ruling

Orthodontic appliances are orthoses designed to correct the configuration of the dental arches. Therefore, brackets and wires, being components of such appliances for intraoral use, are taxed at the reduced VAT rate of 10%. This application is based on the objective definition of goods intended to alleviate or treat deficiencies.

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