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V1118-18 30 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Dental prosthesis deliveries by qualified dental technicians are VAT exempt

A dental laboratory has requested clarification on whether the delivery of custom-made products for dentists is exempt from VAT. The Directorate General for Taxes (DGT) has ruled that deliveries of dental prostheses manufactured by qualified dental technicians are exempt, even if the recipient is another commercial entity.

The question raised

VAT taxation on the deliveries of prostheses from the taxpayer to Spanish dentists.

The DGT's ruling

Deliveries of dental prostheses manufactured by dental technicians authorized to carry out such operations in the course of their profession are exempt from VAT, even if they act through a company or entity. The exemption is not precluded by the fact that the recipient is another commercial company engaged in the same activity. If the product cannot be considered a dental prosthesis according to current regulations, the deliveries shall be subject to the tax.

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