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V1342-20 ·11 May 2020 ·consulta-vinculante Medium impact
Tax

Genetic analysis services for diagnostic, preventive, or therapeutic purposes are exempt from VAT

A laboratory has requested clarification on whether the sale of genetic analysis kits and their associated services are exempt from VAT within a distribution chain. The DGT has ruled that the exemption applies provided the services have a therapeutic purpose and are provided by healthcare professionals.

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2020-05-11PublishedPublished 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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