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V1143-17 ·12 May 2017 ·consulta-vinculante Medium impact
Tax

Clinical trials and monetary contributions to research projects are not exempt from VAT

A public research consortium has requested a ruling regarding the VAT liability of collaboration agreements, clinical trials, professional services, and translations. The DGT has determined that clinical trials do not constitute exempt healthcare services and that monetary contributions to joint projects do not qualify as taxable consideration.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for research entities, establishing that clinical trials are taxable services and that funding contributions to research projects are outside the scope of VAT rather than being exempt.

Lifecycle

2017-05-12PublishedPublished 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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