A phantom for quality control in cone beam computed tomography (CBCT) scanners was designed and constructed, and a methodology for testing was developed. The phantom had a polymethyl methacrylate structure filled with water and plastic objects that allowed the assessment of parameters related to quality control. The phantom allowed the evaluation of essential parameters in CBCT as well as the evaluation of linear and angular dimensions. The plastics used in the phantom were chosen so that their density and linear attenuation coefficient were similar to those of human facial structures. Three types of CBCT equipment, with two different technological concepts, were evaluated. The results of the assessment of the accuracy of linear and angular dimensions agreed with the existing standards. However, other parameters such as computed tomography number accuracy, uniformity and high-contrast detail did not meet the tolerances established in current regulations or the manufacturer's specifications. The results demonstrate the importance of establishing specific protocols and phantoms, which meet the specificities of CBCT. The practicality of implementation, the quality control test results for the proposed phantom and the consistency of the results using different equipment demonstrate its adequacy.