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V0199-25 19 February 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

The collection of samples for anti-doping controls may be subject to VAT depending on the nature of the activity and the consideration

A state agency asked whether collecting blood and urine samples for anti-doping controls in sports events is exempt from VAT. The DGT replied that these services are subject to VAT as their primary purpose is to meet competition requirements, not medical care.

The question raised

Question posed: Whether the service provided by the consulting entity would be subject to, and if applicable, exempt from, Value Added Tax.

The DGT's ruling

Los servicios de recogida de muestras para controles antidopaje están sujetos al IVA al no tener una finalidad terapéutica, de diagnóstico, prevención o tratamiento de enfermedades. Su objetivo principal es facilitar un informe necesario para que un tercero adopte una decisión con efectos jurídicos en el ámbito deportivo. Por tanto, no se aplica la exención de asistencia médica del artículo 20.Uno.3º de la Ley 37/1992.

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