A splint abutment placed on osseointegrated implant for supported prosthesis rehabilitation made of several materials, without restrictions, is provided. This permits the placement of two prosthetic crowns over a single implant with two pins or possibly one and the divergent marginal or cervical girdle, thus providing better biomechanics, marginal sealing, occlusal stability, aesthetics and hygiene maintenance of prosthesis. The shape and contour of the splint abutment provide harmonious distribution and absorption of functional load. Further, a dispositive is provided as a specific piece made of material, without restriction, for fitting between the implant and the splint abutment, which will determine the compensatory and corrective slant adjusting the position of the “abutment” according to the required correction of rotational and multidirectional angulations of the implants for correct rehabilitation. The above-described elements are believed to assure greater predictability of the results.