Skip to content
V0820-24 ·22 April 2024 ·consulta-vinculante Medium impact
Tax

Telemedicine technology platform services are not exempt from VAT

A company sought clarification on whether its AI-driven telemedicine platform for diagnosis and treatment was exempt from VAT. The DGT ruled that it is not, as the company provides technical means rather than direct medical assistance.

In 6 key points

Lifecycle

2024-04-22PublishedPublished 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