Skip to content
V0154-21 ·2 February 2021 ·consulta-vinculante Medium impact
Tax

Supply of medical materials by a physiotherapist follows healthcare taxation if ancillary

A physiotherapist has enquired whether the supply of medical materials (such as bandages) alongside their services should be taxed independently. The DGT has ruled that if the supply is ancillary to the main healthcare service, it will follow the tax treatment of the latter.

In 6 key points

Lifecycle

2021-02-02PublishedPublished 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