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Components and Accessories: 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

Settled doctrine High confidence 8 rulings · 2015–2017

Current position

Dental implants, orthodontic appliances, hearing aids, and their components or accessories are taxed at the reduced VAT rate of 10%. These products must be designed to alleviate or treat deficiencies and be for the personal and exclusive use of persons with deficiencies. Prosthetic components that would benefit from the 4% rate due to the acquirer's disability maintain the 10% rate.

The DGT's position remains constant in applying the reduced rate of 10% to components and accessories of assistive products. The doctrine has specified the distinction between intraoral products (10%) and extraoral or instrumental products (21%), and has clarified that single-use accessories are not included unless they are delivered with the prosthesis.

Turning points

  1. V3135-15

    Establishes the distinction between intraoral use products, such as orthodontic complements (10%), and extraoral or instrumental products (21%).

  2. V0221-16

    Excludes single-use accessories that are discarded after implantation, unless they are delivered together with the prosthesis.

  3. V5268-16

    Clarifies that prosthetic components and accessories that would otherwise be taxed at 4% due to the condition of the acquirer are taxed at 10%.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
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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