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V2572-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

VAT exemption on medical reports depends on their sanitary purpose

A medical college inquires whether initial disability assessment reports are subject to VAT. The DGT responds that these services are exempt as they aim at health protection and prevention.

In 6 key points

How it affects those involved

Services related to initial disability assessment are exempt from VAT due to their health-protective and preventive purpose.

Lifecycle

2025-12-18PublishedPublished 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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