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V2880-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

Dental prosthesis imports to the Canary Islands are VAT exempt if manufactured and supplied by qualified professionals

A dental prosthesis manufacturer has requested a ruling regarding VAT and IGIC liability for shipments between mainland Spain and the Canary Islands. The DGT has ruled that imports of dental prostheses are exempt from VAT if they meet the same exemption criteria as domestic supplies; specifically, they must be manufactured and supplied by stomatologists, dentists, dental technicians, or dental prosthetists.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for dental laboratories shipping products to the Canary Islands, confirming that VAT exemption applies provided the professional requirements are met.

Lifecycle

2017-11-13PublishedPublished 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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