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V1363-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption applies to dental prostheses supplied by qualified dental technicians

A dental prosthetics technician enquired whether their services and the supply of prostheses designed by them were exempt from VAT, even when manufacturing is outsourced to third parties. The DGT ruled that the exemption applies if the professional is authorised to perform such operations under current regulations.

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2021-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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