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V3955-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Diagnostic, preventive and treatment healthcare services are VAT exempt even when invoiced through a company

A healthcare centre enquired about VAT exemption for services provided by professionals invoicing the centre. The DGT ruled that medical, surgical, or healthcare services for diagnosis, prevention, or treatment are exempt, even if provided through a commercial company.

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2016-09-20PublishedPublished 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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