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V5364-16 19 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% reduced VAT rate applies to complete dentures sold by non-laboratory companies

An association has requested clarification on the VAT rate applicable to the sale of complete dentures and semi-finished products by companies that are not prosthetic laboratories. The DGT has determined that complete dentures are subject to the 10% rate if they are not supplied by a dental technician, whereas semi-finished products are subject to the 21% rate.

The question raised

Applicable tax rate for the supply of complete dental prostheses and custom-made dental semi-finished products intended to form part of a final dental prosthesis, by companies that are not prosthetic laboratories.

The DGT's ruling

The supply of complete dental prostheses by companies that are not dental laboratories is taxed at the reduced rate of 10%, as they are goods designed for the personal use of persons with disabilities. However, the supply of dental prostheses and services performed by authorized dental technicians are exempt. Custom-made dental semi-finished products intended to form part of a prosthesis are taxed at the general rate of 21%.

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