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A consulting entity has asked whether its second medical opinion services, provided via a web platform, are exempt from VAT. The DGT has ruled that the exemption applies if the services are for diagnostic, preventive, or treatment purposes and if the entity acts in its own name.
This ruling clarifies the VAT status for digital platforms offering medical second opinions, establishing that the exemption depends on the therapeutic nature of the service and the entity's legal role in the transaction.
The tax team reviews your specific situation.
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