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V1938-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

Aesthetic medicine services may be VAT exempt if intended for therapeutic purposes due to illness, injury, or congenital defect

An association of aesthetic medicine professionals has enquired whether their services are exempt from VAT. The DGT has ruled that the exemption only applies if medical assistance services are intended for the diagnosis, prevention, or treatment of illnesses, injuries, or congenital physical defects, rather than purely cosmetic purposes.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between medical necessity and cosmetic enhancement, establishing that VAT exemption is strictly limited to therapeutic outcomes.

Lifecycle

2024-09-09PublishedPublished 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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