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V2534-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

VAT exemption applies to patient care services but not to consultancy or risk prevention

A medical civil society inquires whether the exemption under Article 20.One.6º of the VAT Law applies to expenses charged to its members. The DGT responds that it is only applicable to patient care services, excluding general services such as consultancy or risk prevention.

Lifecycle

2019-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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