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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company acting as an intermediary for SARS-CoV-2 testing has queried whether its services are exempt from VAT. The Spanish Tax Agency (DGT) has ruled that the exemption applies if the services are intended for diagnosis, prevention, or treatment, and are provided by medical or healthcare professionals.
This ruling clarifies the VAT status for intermediaries in the diagnostic testing sector, ensuring that the exemption is strictly tied to the medical nature and purpose of the service.
The tax team reviews your specific situation.
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