Skip to content
V0401-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Clinical analyses are VAT exempt only if intended for diagnosis, prevention, or treatment of diseases

A clinical analysis entity has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption depends on whether the service has a therapeutic purpose (diagnosis, prevention, or treatment) and whether it is provided by medical or healthcare professionals.

In 6 key points

Lifecycle

2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact