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V1470-14 4 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Cell therapy treatments are VAT exempt when provided by medical or healthcare professionals

A non-profit entity has requested a ruling regarding VAT exemption for its cell therapy services. The DGT has determined that these services are exempt provided they meet both objective and subjective requirements, whereas the supply of the cell therapy medicinal product is subject to a 4% rate.

The question raised

Exemption of the process as a whole, carried out by the Institute of Regenerative Therapy.

The DGT's ruling

Medical, surgical, and healthcare assistance services for the diagnosis, prevention, or treatment of diseases are exempt from VAT if provided by medical or healthcare professionals, even if acting through a commercial company. Cell therapy treatments in humans are considered exempt healthcare assistance services if they meet said condition. On the other hand, deliveries of cell therapy medicinal products classified as medicinal products for human use are taxed at the rate of 4%. If the exemption requirements are not met, the services shall be taxed at the general rate of 21%.

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