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An orthodontist requested clarification regarding the VAT treatment of dental aligners purchased from a foreign manufacturer. The DGT has ruled that, as these are classified as orthodontic appliances, intra-Community acquisitions and imports are exempt from VAT provided the supplier is a dentist or a dental technician.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las entregas que realiza el fabricante de los alineadores dentales para ortodoncia a la consultante.
Los alineadores dentales son aparatos de ortodoncia y, por tanto, las adquisiciones intracomunitarias de bienes suministrados por dentistas o protésicos dentales están exentas de IVA. Para las importaciones desde terceros países, como Suiza, también procede la exención siempre que España no aplique la normativa transitoria del artículo 370 de la Directiva 2006/112/CE. El adquirente debe probar que el suministrador es un profesional facultado para tales operaciones.
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