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V2596-20 30 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Intra-community acquisitions of dental aligners may be VAT exempt if supplied by dentists or dental technicians

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.

The question raised

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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