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V0812-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Supply of prostheses or surgical materials is VAT exempt if ancillary to medical assistance

A neurosurgery entity inquired whether the cost of materials implanted in a patient should be VAT exempt, similar to the medical service itself. The DGT ruled that the supply of such materials constitutes an ancillary provision to the main service and, therefore, follows the VAT exemption regime applicable to healthcare.

In 6 key points

How it affects those involved

Healthcare providers and medical entities can apply VAT exemption to the supply of surgical materials and prostheses, provided they are an integral and ancillary part of the primary medical treatment.

Lifecycle

2022-04-19PublishedPublished 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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