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V2840-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Maxillary orthopaedic imports may be VAT-exempt under certain conditions

A dentist queries VAT applicability and tax liability for importing maxillary orthopaedic devices from Switzerland. The DGT confirms that such imports are exempt if the product is a dental prosthesis and the procedure is carried out by qualified professionals such as dentists or prosthodontists.

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2021-11-16PublishedPublished 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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