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V4602-16 28 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applied to dental prostheses, intraoral orthodontic components and certain cements

A professional association of dental technicians has requested clarification on the VAT rate applicable to various components and elements used in prosthetics and orthodontics. The Directorate General for Taxes (DGT) has determined which products are subject to the 10% rate, which are subject to 21%, and has noted the exemption of services provided by dental technicians.

The question raised

Applicable tax rate.

The DGT's ruling

Prostheses, orthoses and surgical implants for intraoral use, their components and accessories, as well as intraoral orthodontic products (aligners, brackets, etc.) and dental cements that comply with the requirements of the Combined Nomenclature, are taxed at 10%. Products for extraoral use, instruments and materials such as metals, resins or ceramics that must be transformed before use, are taxed at 21%. The provision of services and the delivery, repair and placement of dental prostheses carried out by authorized dental technicians are exempt from VAT.

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