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V1198-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

Alopecia treatments are VAT exempt only if for therapeutic purposes and not merely aesthetic

A medical services entity enquired whether its alopecia treatments and hair microtransplants were exempt from VAT. The DGT ruled that the exemption depends on whether the service aims to treat a disease or is for purely aesthetic purposes.

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2019-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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