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V3076-14 ·12 November 2014 ·consulta-vinculante Medium impact
Tax

Dental prostheses and dental materials manufactured in the Canary Islands qualify for tax relief

A professional association has requested clarification on whether the manufacture of dental prostheses and dental materials in the Canary Islands qualifies for the tax relief provided under Article 26 of Law 19/1994. The Directorate-General for Taxes (DGT) has ruled that it does, as it constitutes an industrial activity involving the transformation of tangible goods that are not excluded from the relief.

In 6 key points

How it affects those involved

This ruling confirms that manufacturers of dental products in the Canary Islands can benefit from specific tax reductions, providing legal certainty for the sector regarding the application of the Canary Islands' economic and fiscal regime.

Lifecycle

2014-11-12PublishedPublished 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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