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V3656-15 ·23 November 2015 ·consulta-vinculante Medium impact
Tax

Medical examinations for driving licences are exempt from VAT

A query was raised regarding whether medical certificate services for driving licence renewals are exempt from VAT. The DGT has ruled that these services are exempt, as their primary purpose is health protection and prevention.

In 6 key points

Lifecycle

2015-11-23PublishedPublished 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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