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A clinical biomechanics entity inquired whether its diagnostic services via a cloud application are exempt from VAT. The DGT ruled that if the service consists of providing technological means for others to perform the diagnosis, it constitutes an electronically supplied service subject to the standard rate.
Question posed: Application of the exemption under Article 20.One.3º of Law 37/1992 to the services provided. Clarification as to whether the services provided for clinical data processing and the preparation of a medical diagnostic report via a cloud application are exempt from Value Added Tax.
For healthcare services to be exempt from VAT, an objective requirement (diagnostic, prevention, or treatment services for diseases) and a subjective requirement (provided by medical or healthcare professionals) must both be met. If the entity only provides technical or technological means for healthcare personnel to carry out the activity, the service is considered to be provided by electronic means. In this case, the exemption does not apply and the service is taxed at the general rate of 21 percent.
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