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V1760-17 6 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Management services in a biobank are not VAT exempt and are taxed at 21%

An individual has enquired whether services provided in a biobank (autopsies, warehouse management, cryopreservation control, etc.) are exempt from VAT. The DGT has ruled that these do not constitute healthcare services and must be subject to the standard rate.

The question raised

Question raised: Whether any exemption is applicable to the services consulted and, in the event that none exists, the tax rate applicable to them.

The DGT's ruling

For healthcare to be exempt, the services must be for the diagnosis, prevention, or treatment of diseases and provided by medical or healthcare professionals. The described services (autopsies, telephone management, carvings, warehouse management, and cryopreservation control) do not constitute medical, surgical, or healthcare assistance for the diagnosis, prevention, or treatment of diseases. Therefore, they are not exempt, and the general tax rate of 21% applies.

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