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V2262-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Hospital disinfection services provided by an association to its members may be VAT exempt

A non-profit association of healthcare centres has requested a ruling on whether its hospital disinfection services are exempt from VAT. The DGT has determined that, provided the exemption requirements are met, these specific services may be considered directly necessary for the activities of its members.

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2019-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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