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A dentist requested a ruling regarding the VAT treatment of dental aligners purchased from a laboratory in the Netherlands. The DGT has determined that, as they are classified as orthodontic appliances, these acquisitions are exempt from VAT provided the supplier is a qualified dentist or dental technician.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las entregas que realiza el fabricante de los alineadores dentales para ortodoncia a la consultante.
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