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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A doctor inquired whether treating lipoedema through liposuction is exempt from VAT. The DGT ruled that the exemption applies if the procedure is intended for the diagnosis, prevention, or treatment of a disease, even if it is aesthetic in nature, but does not apply if it is purely cosmetic.
This ruling clarifies the distinction between therapeutic aesthetic procedures and purely cosmetic ones for VAT exemption purposes, providing legal certainty for healthcare professionals treating conditions like lipoedema.
The tax team reviews your specific situation.
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