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A dental prosthesis manufacturer has requested a ruling regarding VAT and IGIC liability for shipments between mainland Spain and the Canary Islands. The DGT has ruled that imports of dental prostheses are exempt from VAT if they meet the same exemption criteria as domestic supplies; specifically, they must be manufactured and supplied by stomatologists, dentists, dental technicians, or dental prosthetists.
Cuestión planteada 1. Sujeción al Impuesto General Indirecto Canario y al Impuesto sobre el Valor Añadido de los envíos de material protésico de la península a Canarias y de Canarias a la península respectivamente.
Las importaciones de prótesis dentales están exentas de IVA siempre que se cumplan las condiciones de la entrega interior exenta, debiendo ser fabricadas y entregadas por estomatólogos, odontólogos, mecánicos dentistas o protésicos dentales. Si el producto no se considera prótesis dental, como las estructuras o esqueletos, las entregas estarán sujetas al impuesto. La DGT no es competente para resolver sobre el Impuesto General Indirecto Canario (IGIC).
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