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V2309-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Import and supply of dental prostheses may be VAT exempt if carried out by qualified professionals

A company requested clarification on whether the import and supply of custom-made dental prostheses is exempt from VAT. The DGT ruled that the exemption applies if the prostheses are manufactured and supplied by qualified stomatologists, dentists, dental technicians, or dental prosthetists.

In 6 key points

How it affects those involved

This ruling clarifies the specific professional requirements necessary to qualify for VAT exemption on dental prostheses, impacting how dental laboratories and practitioners structure their supply chains and tax compliance.

Lifecycle

2021-08-16PublishedPublished 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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