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A laboratory has requested clarification on whether the sale of genetic analysis kits and their associated services are exempt from VAT within a distribution chain. The DGT has ruled that the exemption applies provided the services have a therapeutic purpose and are provided by healthcare professionals.
Cuestión planteada Exención del Impuesto en la venta del kit de análisis genético del laboratorio a la sociedad limitada, de la sociedad limitada a las farmacias y de las farmacias a los usuarios, teniendo en cuenta que, en todos los casos, el precio pagado incluye tanto el kit de toma de muestras como los servicios de análisis del laboratorio.
Los servicios de análisis de ADN están exentos de IVA si su finalidad es el diagnóstico, prevención o tratamiento de enfermedades y son prestados por profesionales médicos o sanitarios. La exención se extiende a la sociedad limitada y farmacias que actúan en nombre propio como mediadores. La entrega del kit de toma de muestras se considera accesoria al servicio principal y queda igualmente exenta. Si la finalidad no es la protección de la salud, sino cumplir un requisito para terceros, el servicio tributará al tipo general del 21%.
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