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V2973-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

VAT exemption for genetic testing services depends on their primary purpose being diagnosis, prevention, or treatment

A laboratory company enquired whether its genetic diagnostic reports based on molecular assays were exempt from VAT. The DGT ruled that the exemption applies only if the services are primarily intended for healthcare purposes (diagnosis, prevention, or treatment) and are provided by medical or healthcare professionals.

In 6 key points

How it affects those involved

This ruling clarifies the strict criteria for VAT exemption in genetic testing, requiring both a specific medical purpose and the involvement of qualified healthcare professionals.

Lifecycle

2023-11-14PublishedPublished 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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