Skip to content
Back to index
V2690-17 23 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption applies to services and delivery of dental prostheses by qualified dental technicians

A query was raised regarding whether services provided by dental technicians in laboratories are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the provision, delivery, repair, or fitting of dental prostheses carried out by professionals qualified under Royal Decree 1594/1994 are exempt.

The question raised

Exemption from Value Added Tax on services provided by dental technicians in dental prosthesis laboratories, according to the competencies granted to them by current regulations.

The DGT's ruling

Services provided by dental technicians who are authorized to perform such operations in the course of their profession, in accordance with Royal Decree 1594/1994, are exempt from VAT pursuant to Article 20.One.5 of Law 37/1992. This exemption applies even if the professionals act through a company or entity. Conversely, the supply of custom-made semi-finished dental products is subject to the general rate of 21 percent.

Book your free first meeting