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V0662-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

3D and 4D ultrasounds for keepsake purposes are subject to VAT

A taxpayer inquired whether performing 3D and 4D ultrasounds to obtain keepsake videos and photos is exempt from VAT. The DGT ruled that, as these do not serve medical purposes of diagnosis, prevention, or treatment, the activity is subject to the standard rate of 21%.

In 6 key points

How it affects those involved

Businesses providing non-medical ultrasound services for sentimental purposes must apply the standard VAT rate rather than the healthcare exemption.

Lifecycle

2020-04-02PublishedPublished 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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