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A company has requested clarification on whether genetic testing to detect disease predispositions or drug incompatibilities is exempt from VAT. The DGT has ruled that, as these services serve diagnostic and preventive purposes, they are exempt provided they are performed by medical or healthcare professionals.
Cuestión planteada Si los servicios prestados por la consultante están exentos del Impuesto sobre el Valor Añadido en virtud de lo establecido en el artículo 20.Uno.3º de la Ley 37/1992.
La exención del artículo 20.Uno.3º de la Ley 37/1992 requiere un requisito subjetivo (prestador médico o sanitario) y uno objetivo (servicios de diagnóstico, prevención o tratamiento de enfermedades). Los tests genéticos para detectar predisposición a enfermedades, incompatibilidades farmacológicas o enfermedades heredadas tienen finalidad de diagnóstico y prevención. Por tanto, están exentos si los realiza un profesional médico o sanitario, aunque actúe mediante una sociedad mercantil. Si no se cumplen estos requisitos, tributarán al tipo general del 21%.
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