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V4825-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Genetic tests for disease detection may be VAT exempt if performed by medical or healthcare professionals

A company has requested clarification on whether genetic testing to detect disease predispositions or drug incompatibilities is exempt from VAT. The DGT has ruled that, as these services serve diagnostic and preventive purposes, they are exempt provided they are performed by medical or healthcare professionals.

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2016-11-10PublishedPublished 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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