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V1179-20 ·30 April 2020 ·consulta-vinculante Medium impact
Tax

Cloud-based technological support services for medical diagnosis are subject to VAT

A clinical biomechanics entity inquired whether its diagnostic services via a cloud application are exempt from VAT. The DGT ruled that if the service consists of providing technological means for others to perform the diagnosis, it constitutes an electronically supplied service subject to the standard rate.

In 6 key points

How it affects those involved

Companies providing technological platforms for medical professionals must apply the standard VAT rate rather than seeking healthcare exemptions if they do not perform the diagnosis themselves.

Lifecycle

2020-04-30PublishedPublished 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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