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A dentist queries VAT applicability and tax liability for importing maxillary orthopaedic devices from Switzerland. The DGT confirms that such imports are exempt if the product is a dental prosthesis and the procedure is carried out by qualified professionals such as dentists or prosthodontists.
Cuestión planteada Cuestiona la sujeción al Impuesto sobre el Valor Añadido de la citada operación y quién tendrá la consideración de sujeto pasivo a efectos del mismo.
Las importaciones de ortopedias maxilares procedentes de terceros países están sujetas al IVA, pero están exentas si se cumplen las condiciones de la entrega interior exenta. Esto requiere que las ortopedias sean fabricadas y entregadas por estomatólogos, odontólogos, mecánicos dentistas o protésicos dentales. Si el producto no se considera prótesis dental según la normativa, la entrega estará sujeta al impuesto. El sujeto pasivo de la importación es el destinatario de los bienes que cumpla los requisitos aduaneros.
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