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V1420-14 ·27 May 2014 ·consulta-vinculante Medium impact
Tax

Medical examinations for disease prevention and diagnosis are exempt from VAT

A query was raised regarding whether occupational health surveillance services are exempt from VAT. The DGT ruled that medical examinations for diagnosis, prevention, or treatment are exempt, whereas other services, such as medico-legal advice or epidemiological studies, are subject to the 21% rate.

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2014-05-27PublishedPublished 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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