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V0221-22 9 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Medical services for the diagnosis and treatment of diseases are exempt from VAT if provided by a healthcare professional

An entity that will provide oncology medical services to clinical centers asks whether its services are subject to or exempt from VAT. The DGT determines that, as it is a single provision of medical assistance provided by healthcare professionals, the operation is exempt.

The question raised

Question posed: Liability and, where applicable, exemption from value added tax on the medical services provided by the applicant for the benefit of the patients of its future clients.

The DGT's ruling

Medical, surgical, and healthcare assistance services for the diagnosis, prevention, or treatment of diseases are exempt from VAT. To this end, two requirements must be met: that the service has a therapeutic, diagnostic, or preventive purpose, and that it is provided by a medical or healthcare professional. This exemption applies even if the professional acts through a company that invoices the service.

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