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V0218-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Healthcare services provided by a company acting in its own name are exempt from VAT

A company managing a group of patients and subcontracting medical services has requested a ruling on the taxation of its operations. The DGT has determined that healthcare services are exempt from VAT, even if the company acts as an intermediary in its own name.

The question raised

Taxation of the described operations.

The DGT's ruling

Hospitalization and healthcare services provided to natural persons, intended for the diagnosis, prevention, or treatment of diseases, are exempt from VAT. To this end, they must be provided by medical or healthcare professionals. In mediation operations where the mediator acts in their own name, it is understood that they have received and provided the services themselves; therefore, the exemption applies both to the services provided by the professionals to the applicant and to those provided by the applicant to their clients.

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