Skip to content
V2027-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Genetic analysis services may be VAT exempt if intended for disease diagnosis, prevention or treatment

A laboratory company enquired whether its services for conducting genetic tests and clinical data analysis were exempt from VAT. The DGT ruled that exemption depends on the primary purpose being the diagnosis, prevention or treatment of diseases, and that the services must be provided by medical or healthcare professionals.

In 6 key points

Lifecycle

2023-07-12PublishedPublished 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