Skip to content
V2408-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Medical assistance services exempt from VAT

A medical professional consults on taxation relating to services provided in her clinic and those provided by other doctors in a commercial relationship. The DGT determines that both types of services are VAT-exempt if they meet criteria for medical assistance and training, and examines invoicing and IRPF obligations.

In 6 key points

Lifecycle

2025-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact