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V1268-20 ·6 May 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption applies to supplies and imports of dental prostheses by authorised dental technicians

A company manufacturing bespoke dental prostheses outside the EU and importing them has queried whether its intra-community supplies and imports are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the exemption applies provided the operations are carried out by authorised dental technicians in accordance with the regulations.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for dental laboratories and importers, confirming that the exemption is contingent upon the professional qualification of the technician performing the work.

Lifecycle

2020-05-06PublishedPublished 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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