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V1724-20 ·1 June 2020 ·consulta-vinculante Medium impact
Tax

Medical second opinion services provided by healthcare professionals are exempt from VAT

A company offering medical second opinion services via a web application has requested a ruling on whether its services are subject to or exempt from VAT. The DGT has determined that they are exempt, provided they are rendered by medical or healthcare professionals and are intended for the diagnosis, prevention, or treatment of diseases.

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Lifecycle

2020-06-01PublishedPublished 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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