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The taxpayer asks whether research into treatments for curing diseases is exempt from VAT. The DGT rules that research constitutes a business activity, but the exemption for healthcare services only applies to diagnostic, preventive, or treatment services provided by medical professionals to natural persons.
Cuestión planteada La consultante cuestiona acerca de la aplicación de la exención prevista en el artículo 20 de la Ley del Impuesto sobre el Valor Añadido, referida al diagnóstico y tratamiento de las enfermedades, a una investigación que tenga por objeto el tratamiento utilizado para la cura de una enfermedad, por ejemplo, un estudio sobre la influencia que un antibiótico concreto pudiera tener en la curación de una enfermedad. El estudio se realiza con fines de investigación y no para su venta.
La investigación, tanto básica como aplicada, tiene carácter empresarial. Si se realiza sin contraprestación, queda fuera del ámbito de aplicación del IVA. Para que se aplique la exención del artículo 20, deben concurrir un requisito objetivo (servicios de diagnóstico, prevención o tratamiento de enfermedades) y uno subjetivo (prestados por profesionales médicos o sanitarios). La DGT no puede determinar si la investigación consultada cumple estos requisitos por falta de antecedentes de hecho.
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