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V0650-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

3D surgical models subject to 21% VAT, not exempt for healthcare

A company asked whether 3D models based on imaging diagnostics for surgery are exempt from VAT as healthcare services. The DGT responded that these services are electronic service deliveries and do not meet the criteria for exemption.

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Lifecycle

2025-04-10PublishedPublished 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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