Skip to content
V2058-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Dental professionals in the Canary Islands cannot claim tax relief for the production of tangible goods

A dental prosthetics professional enquired whether they could apply the tax relief provided under Article 26 of Law 19/1994 for the production of tangible goods in the Canary Islands. The Directorate General for Taxes (DGT) has ruled that this is not possible because their activity is classified as professional rather than industrial.

In 6 key points

How it affects those involved

This ruling clarifies that professionals performing technical tasks, such as dental prosthetics, do not qualify for industrial tax incentives in the Canary Islands, even if they produce physical goods.

Lifecycle

2014-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact