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V2840-21 16 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

Maxillary orthopaedic imports may be VAT-exempt under certain conditions

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.

The question raised

The question concerns the liability for Value Added Tax regarding the aforementioned operation and who shall be considered the taxable person for its purposes.

The DGT's ruling

The importation of maxillary orthopedics from third countries is subject to VAT, but is exempt if the conditions for the exemption of domestic supplies are met. This requires that the orthopedics be manufactured and supplied by stomatologists, dentists, dental mechanics, or dental technicians. If the product cannot be considered a dental prosthesis according to the regulations, the supply shall be subject to tax and not exempt. The taxable person for the importation is the person who effects the entry of the goods into the national territory.

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