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A professional association has requested clarification on whether the manufacture of dental prostheses and dental materials in the Canary Islands qualifies for the tax relief provided under Article 26 of Law 19/1994. The Directorate-General for Taxes (DGT) has ruled that it does, as it constitutes an industrial activity involving the transformation of tangible goods that are not excluded from the relief.
Cuestión planteada Si dichas prótesis y material odontológico tienen la consideración de bienes corporales a los efectos de lo previsto en el artículo 26 de la Ley 19/1991. En su caso, ¿cuál es el rendimiento bonificado en virtud del mencionado artículo?
Los rendimientos derivados de la venta de aparatos de prótesis dental y material odontológico fabricados en Canarias por la propia entidad son bonificables. Esto se debe a que la fabricación constituye una actividad industrial de transformación de bienes corporales que no está incluida en las exclusiones de la disposición adicional undécima de la Ley 19/1994. La bonificación consiste en el cincuenta por ciento de la cuota íntegra correspondiente a dichos rendimientos.
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