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V2586-21 ·22 October 2021 ·consulta-vinculante Medium impact
Tax

Supply of dialysis equipment and materials is not healthcare and is taxed according to its nature

A pharmaceutical and medical equipment company has enquired whether the provision of home dialysis services constitutes a single operation exempt as healthcare or a mixed contract. The DGT has determined that it does not constitute healthcare and that these are independent services subject to different tax rates.

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2021-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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