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V1865-24 ·6 August 2024 ·consulta-vinculante Medium impact
Tax

Deliveries of dental prostheses manufactured by dental technicians are exempt from VAT

A dental laboratory has requested clarification on whether the sale and importation of its products are subject to or exempt from VAT. The DGT has determined that deliveries of dental prostheses manufactured by dental technicians are exempt, as are their importations, provided that professional requirements are met.

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2024-08-06PublishedPublished 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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