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A dental laboratory has requested clarification on whether the sale and importation of its products are subject to or exempt from VAT. The DGT has determined that deliveries of dental prostheses manufactured by dental technicians are exempt, as are their importations, provided that professional requirements are met.
Cuestión planteada 1.- Si la venta interior de las prótesis por la consultante a odontólogos colegiados de forma directa o a través de una clínica dental estaría sujeta y exenta del Impuesto sobre el Valor Añadido.
Las entregas de prótesis dentales fabricadas por el protésico y las prestaciones de servicios realizadas por estos profesionales están exentas de IVA, aunque actúen mediante una sociedad. Esta exención se extiende a las importaciones definitivas de dichas prótesis siempre que sean fabricadas y entregadas por estomatólogos, odontólogos, mecánicos dentistas o protésicos dentales. Si el producto no se considera prótesis dental según la normativa, la entrega estará sujeta al impuesto. En caso de no ser exentas, las importaciones de prótesis, ortesis e implantes quirúrgicos para uso personal de personas con deficiencias pueden tributar al tipo reducido del 10%.
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