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A Swiss company has requested a ruling on whether the sale of a palatal expander to dentists in Spain is subject to or exempt from VAT. The DGT is analysing whether the transaction constitutes an intra-Community acquisition or a distance sale, and the potential applicability of the exemption for dental services.
Cuestión planteada 1.- Si la venta del extensor de paladar por la consultante a dentistas establecidos en territorio de aplicación del Impuesto estaría sujeta y exenta del Impuesto sobre el Valor Añadido.
Si el expansor de paladar se considera aparato de ortodoncia, la operación puede estar exenta según el artículo 20.Uno.5º de la Ley 37/1992. En adquisiciones intracomunitarias, la exención se aplica si se cumplen los requisitos de entrega interior exenta. En ventas a distancia, la exención también procede si el producto es considerado aparato de ortodoncia y es suministrado por profesionales facultados. La calificación final depende de si se supera el umbral de 10.000 euros y de la condición fiscal del adquirente.
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