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V4935-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

Healthcare mediation services are not VAT exempt when acting on behalf of others

An entity mediating between patients and doctors by managing appointments and collecting commissions has queried whether its services are exempt from VAT. The DGT has determined that, as it acts on behalf of others and does not provide healthcare services directly, the mediation is subject to tax.

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2016-11-15PublishedPublished 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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