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A federation of health technology companies has requested clarification on the VAT rate applicable to ceramics, composites, resins, and metals used for dental prostheses. The DGT has ruled that the reduced 10% rate applies only if the products fall under CN 30 and are for direct use by the end consumer; otherwise, the standard 21% rate applies.
Cuestión planteada Tipo impositivo aplicable a los productos indicados.
Para aplicar el tipo reducido del 10% según el art. 91.Uno.1.6.ºa) de la Ley 37/1992, los productos deben estar en el capítulo 30 de la Nomenclatura Combinada, no ser medicamentos y ser susceptibles de uso directo por el consumidor final. Los metales, resinas, cerámicas y composites que deben ser transformados o incorporados a una estructura para fabricar una prótesis no son de uso directo y tributan al 21%. El cemento para obturación dental sí puede ser de uso directo y tributar al 10% si cumple los requisitos.
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