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V1443-26 ·9 June 2026 ·consulta-vinculante Medium impact
Tax

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

Una entidad mercantil que ofrece servicios de rehabilitación y ejercicios terapéuticos consulta si sus actividades están exentas de IVA. La DGT responde que la exención se aplica si los servicios son prestados por profesionales sanitarios y tienen una finalidad de diagnóstico, prevención o tratamiento de enfermedades.

Lifecycle

2026-06-09PublishedPublished 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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