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V2537-22 ·12 December 2022 ·consulta-vinculante Medium impact
Tax

Dental prosthesis imports are VAT exempt when supplied by authorised professionals

A dental laboratory has enquired whether the importation of dental prostheses manufactured outside the EU is exempt from VAT. The DGT has ruled that the exemption applies provided the same conditions as domestic supplies are met; namely, that the prostheses are manufactured and supplied by stomatologists, dentists, dental technicians, or authorised dental prosthetists.

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2022-12-12PublishedPublished 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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