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V0045-14 14 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Clinical analysis services for disease diagnosis, prevention or treatment are exempt from VAT

A query was raised regarding whether medical analysis intermediation services are subject to VAT. The DGT ruled that clinical analysis services for the diagnosis, prevention or treatment of diseases are exempt, and that if an entity acts in its own name, it is considered to be both receiving and providing said services.

The question raised

Question raised: VAT taxation of mediation services between the laboratory performing the analysis and the medical clinics collecting the patient sample.

The DGT's ruling

Medical, surgical, and healthcare assistance services relating to the diagnosis, prevention, or treatment of diseases, provided by medical or healthcare professionals, are exempt from VAT. In mediation operations where the entity acts in its own name, it is understood that it receives and provides the analysis services itself. Therefore, clinical analyses to detect diseases are exempt if they meet the requirements of purpose and professionalism.

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What is published here, applied to a company or a specific case. The first meeting is free.

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