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V0310-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

VAT exemption for blepharoplasty and dermatological services depends on medical or aesthetic purpose

A dermatology clinic asks whether blepharoplasties by an ophthalmologist and dermatology consultations are exempt from VAT. The DGT responds that exemption depends on whether the services have medical purposes such as diagnosis, prevention or treatment of diseases, or are purely aesthetic.

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2026-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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