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V1334-17 ·31 May 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption for radiological protection services depends on purpose and provider

A taxpayer has queried whether radiological protection services for patients (RPS) in hospitals are exempt from VAT as healthcare services. The DGT indicates that exemption depends on whether the primary purpose is health protection and whether the providers are healthcare professionals.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for VAT exemption in radiological services, emphasizing that both the objective of the service and the professional status of the provider are decisive factors.

Lifecycle

2017-05-31PublishedPublished 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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