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V2058-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · bonificación

Dental professionals in the Canary Islands cannot claim tax relief for the production of tangible goods

A dental prosthetics professional enquired whether they could apply the tax relief provided under Article 26 of Law 19/1994 for the production of tangible goods in the Canary Islands. The Directorate General for Taxes (DGT) has ruled that this is not possible because their activity is classified as professional rather than industrial.

The question raised

Possible application of the tax relief provided in Article 26 of Law 19/1994.

The DGT's ruling

The tax relief provided in Article 26 of Law 19/1994 requires the performance of an agricultural, livestock, industrial, or fishing activity aimed at the production of tangible goods. Since the activity of dental technicians and dental hygienists is classified as a professional activity under the second section of the IAE (Tax on Economic Activities) schedules, it does not meet the requirement of an industrial activity. Therefore, they cannot benefit from the tax relief even if their professional activity involves the sale of tangible goods produced in the Canary Islands.

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