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V0221-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Medical services for the diagnosis and treatment of diseases are exempt from VAT if provided by a healthcare professional

An entity that will provide oncology medical services to clinical centers asks whether its services are subject to or exempt from VAT. The DGT determines that, as it is a single provision of medical assistance provided by healthcare professionals, the operation is exempt.

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2022-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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