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V1118-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

Dental prosthesis deliveries by qualified dental technicians are VAT exempt

A dental laboratory has requested clarification on whether the delivery of custom-made products for dentists is exempt from VAT. The Directorate General for Taxes (DGT) has ruled that deliveries of dental prostheses manufactured by qualified dental technicians are exempt, even if the recipient is another commercial entity.

In 5 key points

How it affects those involved

This ruling clarifies the VAT exemption status for dental technicians, confirming that the exemption applies to custom-made prostheses regardless of whether the recipient is a professional or a commercial business.

Lifecycle

2018-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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