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V1988-14 ·24 July 2014 ·consulta-vinculante Medium impact
Tax

Cosmetic surgery and hair implants for purely aesthetic purposes subject to 21% VAT

The query examines whether restorative surgery for androgenetic alopecia is exempt from VAT. The DGT rules that only medical, surgical, or healthcare services intended for the diagnosis, prevention, or treatment of diseases are exempt, whereas those of a purely aesthetic nature are subject to the standard VAT rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between medical necessity and aesthetic enhancement for VAT purposes, confirming that purely cosmetic procedures do not qualify for VAT exemptions.

Lifecycle

2014-07-24PublishedPublished 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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