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V2397-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Medical second opinion services provided by a commercial company are exempt from VAT

A company offering medical second opinion services via a web platform consults on the taxation of its services and those subcontracted. The DGT determines that medical assistance is exempt from VAT, even if invoiced through a commercial company.

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2021-08-23PublishedPublished 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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