Skip to content
V1760-17 ·6 July 2017 ·consulta-vinculante Medium impact
Tax

Management services in a biobank are not VAT exempt and are taxed at 21%

An individual has enquired whether services provided in a biobank (autopsies, warehouse management, cryopreservation control, etc.) are exempt from VAT. The DGT has ruled that these do not constitute healthcare services and must be subject to the standard rate.

In 6 key points

Lifecycle

2017-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact