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V0276-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Preventive medical services in healthcare facilities exempt from VAT

A specialist doctor enquires whether preventive medical services in a healthcare unit are subject to VAT. The DGT responds that services aimed at preventing diseases provided by a healthcare professional are exempt.

In 5 key points

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2026-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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