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V2214-18 ·25 July 2018 ·consulta-vinculante Medium impact
Tax

Healthcare services provided in one's own name are VAT exempt, unlike premises rental

A company inquired whether managing a medical centre and billing patients directly would transition their activity from renting offices (subject to VAT) to providing healthcare services (VAT exempt). The DGT clarifies that the exemption depends on whether the company acts as a lessor or performs the healthcare activity in its own name.

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Lifecycle

2018-07-25PublishedPublished 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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