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A dental laboratory has enquired whether the importation of dental prostheses manufactured outside the EU is exempt from VAT. The DGT has ruled that the exemption applies provided the same conditions as domestic supplies are met; namely, that the prostheses are manufactured and supplied by stomatologists, dentists, dental technicians, or authorised dental prosthetists.
Cuestión planteada Si la importación de las referidas prótesis se encontraría exenta del Impuesto sobre el Valor Añadido.
Las importaciones definitivas de prótesis dentales están exentas de IVA si son suministradas por dentistas o protésicos dentales. Para que proceda la exención, las prótesis deben ser fabricadas y entregadas por estomatólogos, odontólogos, mecánicos dentistas o protésicos dentales facultados conforme al Real Decreto 1594/1994. Si no se cumplen estas condiciones, la importación estará sujeta al impuesto. En caso de no ser exenta, se aplicará el tipo reducido del 10% si los productos están diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales.
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