Skip to content
V0154-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Leasing of operating theatres and supplies for cosmetic surgery subject to 21% VAT rate

A hospital requested clarification on whether the leasing of operating theatres, rooms, medical supplies, and medicines for cosmetic surgeries was exempt from VAT. The DGT has determined that the operation is subject to the standard 21% rate, as it does not constitute healthcare for the diagnosis or treatment of diseases.

In 6 key points

How it affects those involved

Medical facilities providing services specifically for aesthetic purposes rather than therapeutic needs must apply the standard VAT rate instead of the reduced or exempt rates applicable to healthcare.

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact