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V0996-18 18 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Clinical trials are subject to VAT, while healthcare services are exempt if specific requirements are met

A public entity under private law has requested a ruling regarding the VAT liability and exemption of its healthcare services and the conduct of clinical trials. The DGT has determined that healthcare assistance is exempt subject to certain requirements, whereas clinical trials are subject to VAT as they constitute a research activity.

The question raised

Subjectivity and, where applicable, exemption of the described operations.

The DGT's ruling

Medical, surgical, or healthcare assistance is exempt if it is for the diagnosis, prevention, or treatment of diseases and is provided by healthcare professionals. Clinical trials on natural persons are not exempt because their primary purpose is research and not the protection of health. The entity shall have the status of entrepreneur or professional if it carries out activities for consideration, assuming risk and venture.

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