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A psychologist asks whether the commission paid to another professional for patient referrals is exempt from VAT. The DGT responds that the service of patient selection and transfer is not healthcare and therefore must be taxed at the general rate.
Cuestión planteada Se plantea la tributación en el ámbito del Impuesto sobre el Valor Añadido del convenio de colaboración descrito y, en concreto, si resulta aplicable la exención del artículo 20.Uno.3.º de la Ley 37/1992.
La exención del artículo 20.Uno.3.º de la Ley 37/1992 requiere que los servicios tengan una finalidad de diagnóstico, prevención o tratamiento de enfermedades. El servicio de derivación de pacientes mediante un contrato de colaboración no tiene como objeto directo la asistencia sanitaria, sino la cesión de clientes. Por tanto, dicha actividad está sujeta al IVA al tipo general del 21%.
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