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V2636-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

Healthcare services provided by a mediation platform are VAT exempt if acting in their own name

A company that connects patients with doctors via an application has requested clarification on whether healthcare services are VAT exempt and how its mediation services are taxed. The DGT ruled that medical assistance is exempt and that, if the company acts in its own name, it is considered to be both receiving and providing the healthcare services itself.

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2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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