Doctrine by topic · DGT Observatory

Dental Prostheses: 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 21 rulings · 2015–2026

Current position

The supply of dental prostheses, orthodontics, and maxillary orthopedics, as well as the services provided by licensed dental technicians, are exempt from IVA (Value Added Tax). Semi-finished products or materials that do not constitute a finished dental prosthesis, such as zirconium discs or structures, are taxed at the general rate of 21%. The reduced rate of 10% is reserved for accessories or components designed for the personal and exclusive use of persons with disabilities.

The DGT's position remains constant regarding the distinction between the final product and the manufacturing materials. The exemption for services and products from licensed technicians has been consolidated, while the inputs for their production are taxed at the general rate. No changes in criterion are observed, but rather a repeated application of the nature of the good.

Turning points

  1. V0566-16

    Establishes the distinction between the nature of the good (10% reduced rate) and the subject performing the operation (exemption for dental technicians).

  2. V5364-16

    Specifies that custom-made semi-finished dental products are taxed at the general rate of 21%.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0236-26 5 Feb 2026

Circonia discs for dental prostheses subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivoexenciónprótesis dentalestipo reducidomaterial cerámico LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.uno.5º
Affects CompanyExpat · Non-residentIndividual
V1335-15 29 Apr 2015

Reduced 10% VAT rate applied to denture adhesive pads and creams

SG de Impuestos sobre el Consumo
tipo impositivo reducidoprótesis dentalesaccesorios de prótesisproductos adhesivosdeficiencias físicas LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.cLey 28/2014
Affects CompanyExpat · Non-residentIndividual

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