Doctrine by topic · DGT Observatory

Dental Prosthesis: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2016–2024

Current position

The supplies of dental prostheses and the services of authorized dental technicians are exempt from IVA (Value Added Tax), even if they act through a company. This exemption extends to definitive imports as long as they are manufactured and supplied by stomatologists, dentists, dental mechanics, or dental technicians. The exemption does not apply if the product is not considered a dental prosthesis according to current regulations.

The DGT's position remains constant regarding the exemption of the supply of prostheses and the services of authorized professionals. Throughout the rulings, it has been specified that the exemption includes acting through companies and has been explicitly extended to definitive imports. No changes in criterion are observed, but rather an accumulation of clarifications regarding the scope of the exemption.

Turning points

  1. V2266-21

    Establishes that the supply of the orthodontic appliance and its placement constitute a single indivisible provision.

  2. V0434-22

    Clarifies that the design and milling of semi-finished products by a non-authorized manufacturer is not considered a dental prosthesis and is subject to IVA.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17

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