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V0888-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Anatomical specimens for teaching purposes are not exempt from VAT and are subject to the 21% rate

A company has requested clarification on whether the sale of human anatomical specimens for medical teaching is exempt from VAT. The DGT has ruled that the exemption does not apply because the intended use is educational rather than medical or research-based, meaning they must be taxed at the standard rate.

In 6 key points

How it affects those involved

Businesses selling human tissue for educational purposes must apply the standard VAT rate of 21% instead of seeking exemptions reserved for medical or research activities.

Lifecycle

2024-04-23PublishedPublished 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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