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V3332-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

Leasing of operating theatres and medical staff for cosmetic surgery subject to 21% VAT

A clinical centre enquired whether the leasing of facilities (operating theatres) and medical staff to another hospital for performing surgeries is exempt from VAT. The DGT ruled that, as it concerns cosmetic surgery, the transaction constitutes a single supply subject to the standard rate.

In 6 key points

How it affects those involved

The ruling clarifies that providing facilities and staff for cosmetic procedures does not qualify for healthcare VAT exemptions, as these services are considered part of a single taxable supply rather than exempt medical assistance.

Lifecycle

2023-12-28PublishedPublished 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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