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V2299-24 ·5 November 2024 ·consulta-vinculante Medium impact
Tax

Sale of palatal expanders to dentists may be VAT exempt if classified as orthodontic appliances

A Swiss company has requested a ruling on whether the sale of a palatal expander to dentists in Spain is subject to or exempt from VAT. The DGT is analysing whether the transaction constitutes an intra-Community acquisition or a distance sale, and the potential applicability of the exemption for dental services.

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2024-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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