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V1081-20 ·27 April 2020 ·consulta-vinculante Medium impact
Tax

DNA analysis for disease diagnosis or prevention is VAT exempt if performed by a medical or healthcare professional

A medical professional enquired whether DNA tests used to assess genetic risks for diseases (such as cancer or diabetes) are exempt from VAT. The DGT ruled that the exemption applies only if the service is intended for diagnosis or prevention and is provided by a medical or healthcare professional.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status of genetic testing, ensuring that diagnostic and preventive DNA analysis is exempt, provided it is conducted by qualified healthcare professionals.

Lifecycle

2020-04-27PublishedPublished 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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