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V0477-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Medical, surgical, or healthcare services for diagnosis, prevention, and treatment of diseases are exempt from VAT

A doctor has enquired whether their medical assistance services at basketball matches and nutrition services are exempt from VAT. The DGT has ruled that the exemption only applies if the services are intended for the diagnosis, prevention, or treatment of diseases.

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2022-03-10PublishedPublished 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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