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V2690-17 ·23 October 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption applies to services and delivery of dental prostheses by qualified dental technicians

A query was raised regarding whether services provided by dental technicians in laboratories are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the provision, delivery, repair, or fitting of dental prostheses carried out by professionals qualified under Royal Decree 1594/1994 are exempt.

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2017-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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