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V4045-15 16 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical diagnostic services performed by professionals for insurers are VAT exempt

A company has requested clarification on whether the interpretation of medical tests (such as electrical graphs and electrocardiograms) for insurance companies is exempt from VAT. The DGT has ruled that these services are exempt as they constitute the diagnosis of diseases performed by medical professionals.

The question raised

Taxation of the described operations. Application of the exemption under art. 20.one.3º to the operations carried out by the applicant for insurance companies.

The DGT's ruling

Medical reporting services for the diagnosis of diseases through the evaluation of diagnostic imaging are exempt from VAT. To qualify, they must meet two requirements: they must be services of assistance to natural persons for diagnosis, prevention, or treatment, and they must be provided by medical or healthcare professionals. The exemption applies both to the services provided by the professionals to the applicant and to those provided by the latter to insurance companies.

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