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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer queried whether DNA tests used to analyse food intolerance risks are exempt from VAT. The DGT ruled that the exemption applies if the service is intended for diagnosis, prevention, or treatment, and is provided by medical or healthcare professionals.
This ruling clarifies the VAT status of genetic testing, linking exemption eligibility to the professional status of the provider and the clinical purpose of the service.
The tax team reviews your specific situation.
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