Ruling no. 452 of 9 September 2022 explains that services rendered by radiological laboratories and by medical analysis and clinical research laboratories, in any organized form (for example partnerships or corporations, institutions, etc.) also benefit from the medical exemption. Even if directed by doctors, chemists or biologists. Reason: the services, as provided for the purpose of diagnostic assessment, have a direct relationship with the exercise of the health professions and, therefore, must be considered as any other service performed in the exercise of the arts and professions.