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V4590-16 27 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IVA · asistencia sanitaria

Transfer of a telemedicine platform to opticians subject to VAT due to lack of medical assistance exemption criteria

A company offers a telemedicine platform where doctors issue reports to opticians. The query concerns whether these technological services and intermediation are exempt from VAT and their treatment under IS.

The question raised

Question posed: Whether the aforementioned activities carried out by the applicant are subject to and not exempt from VAT and, if applicable, whether the applicable rate is 21%.

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