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V0414-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Aesthetic dermatology services subject to 21% VAT and ineligible for healthcare exemption

A dermatologist inquired whether techniques such as cryotherapy or electrocoagulation are exempt from VAT. The DGT ruled that only medical, surgical, or healthcare services intended for the diagnosis, prevention, or treatment of diseases are exempt.

In 6 key points

How it affects those involved

Dermatologists providing purely aesthetic treatments must charge the standard 21% VAT rate, as these services do not qualify for the healthcare exemption.

Lifecycle

2022-03-03PublishedPublished 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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