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V2179-24 ·11 October 2024 ·consulta-vinculante Medium impact
Tax

Molecular analysis services for disease diagnosis and treatment may be exempt from VAT

A commercial entity providing cancer diagnosis and treatment services has queried whether its services, and those of its subcontractors, are exempt from VAT. The DGT has ruled that the exemption applies if the primary purpose is the diagnosis, prevention, or treatment of diseases.

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2024-10-11PublishedPublished 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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