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V1268-20 6 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption applies to supplies and imports of dental prostheses by authorised dental technicians

A company manufacturing bespoke dental prostheses outside the EU and importing them has queried whether its intra-community supplies and imports are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the exemption applies provided the operations are carried out by authorised dental technicians in accordance with the regulations.

The question raised

Whether the domestic supplies and the import of the aforementioned prostheses would be exempt from Value Added Tax. If applicable, the tax rate applicable to said operations.

The DGT's ruling

The supplies of dental prostheses, orthodontics, and maxillary orthopedics, as well as the services of dental technicians authorized by Royal Decree 1594/1994, are exempt from VAT, even if they operate through a company. The exemption extends to imports if the same conditions of manufacture and supply by authorized professionals are met. If these requirements are not met, the supplies are subject to the general rate of 21% or the reduced rate of 10% if they are products designed to alleviate physical deficiencies for personal and exclusive use.

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