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V2309-21 16 August 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Import and supply of dental prostheses may be VAT exempt if carried out by qualified professionals

A company requested clarification on whether the import and supply of custom-made dental prostheses is exempt from VAT. The DGT ruled that the exemption applies if the prostheses are manufactured and supplied by qualified stomatologists, dentists, dental technicians, or dental prosthetists.

The question raised

Cuestión planteada Si la importación y la entrega interior de las prótesis dentales consultadas están exentas del impuesto sobre el valor añadido y en caso negativo tipo impositivo aplicable.

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