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V0154-21 2 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

Supply of medical materials by a physiotherapist follows healthcare taxation if ancillary

A physiotherapist has enquired whether the supply of medical materials (such as bandages) alongside their services should be taxed independently. The DGT has ruled that if the supply is ancillary to the main healthcare service, it will follow the tax treatment of the latter.

The question raised

Taxation under Value Added Tax on the supplies of material carried out, jointly with the provision of services, in the course of their activity.

The DGT's ruling

When a supply of goods is ancillary to a principal supply of services and does not constitute an end in itself for the client, the ancillary operation is not taxed autonomously, but rather follows the regime of the principal supply. In the case of physiotherapists, if the supply of material is related to healthcare (diagnosis, prevention, or treatment), the entire operation shall be exempt from VAT. If the supply is carried out independently of the healthcare service, it shall be subject to tax.

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