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V3338-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Childbirth preparation services provided by medical or healthcare professionals are VAT exempt

A query was raised regarding whether childbirth preparation services provided by a midwife are exempt from VAT. The DGT ruled that they are exempt if provided by medical or healthcare professionals and consist of assistance for the diagnosis, prevention, or treatment of diseases.

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Lifecycle

2016-07-15PublishedPublished 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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