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V0401-21 25 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Clinical analyses are VAT exempt only if intended for diagnosis, prevention, or treatment of diseases

A clinical analysis entity has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption depends on whether the service has a therapeutic purpose (diagnosis, prevention, or treatment) and whether it is provided by medical or healthcare professionals.

The question raised

Taxation under Value Added Tax regarding the described operation.

The DGT's ruling

Clinical analysis services are exempt from VAT if their purpose is to identify a disease for preventive purposes or to diagnose a disease, provided they are provided by medical or healthcare professionals. If the primary purpose of the service is not the protection of health, but rather to facilitate an opinion so that a third party may make a decision with legal effects, the service shall be subject to the general rate of 21%.

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