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V3173-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

Supply of clear dental aligners is VAT exempt when carried out by a qualified dental technician

An entity manufacturing clear dental aligners has requested clarification on whether its supplies are subject to VAT. The DGT has determined that, as they are classified as orthodontic appliances, the supply is exempt if carried out by a qualified dental technician.

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2019-11-13PublishedPublished 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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