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Orthodontic Appliances: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 11 rulings · 2015–2022

Current position

The supplies of orthodontic appliances and the provision of services by qualified dental prosthetists are exempt from IVA (Value Added Tax). Dental aligners are considered orthodontic appliances. The supply of the appliance and its placement constitute a single indivisible provision, so they should not be itemized separately.

The DGT's position has moved from applying the reduced rate of 10% to orthodontic components and accessories due to their nature as orthotics, to recognizing a total IVA exemption. This change occurs upon considering that the supply of the appliance and its placement form a single and indivisible provision carried out by qualified professionals.

Turning points

  1. V3979-15

    Establishes that brackets and arches are taxed at 10% as they are components of orthotics.

  2. V3173-19

    Introduces the IVA exemption for the supply of orthodontics and services by qualified dental prosthetists.

  3. V2266-21

    Confirms the exemption and determines that the supply of the appliance and its placement are a single indivisible provision.

Analysis based on 10 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V3979-15 15 Dec 2015

Reduced 10% VAT rate applies to orthodontic brackets and arches

SG de Impuestos sobre el Consumo
tipo reducidoortesisaparatos de ortodonciaproductos para uso intraoralcomponentes y accesorios LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.ºcLey 28/2014
Affects CompanyExpat · Non-residentIndividual

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