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V0231-18 1 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · fletamento total

Human organ transport subject to 21% VAT, unless via full aircraft charter by a public entity

An air transport company has requested a ruling on the taxation of medical emergency services, including the transport of organs and medical personnel. The DGT has determined that the transport of organs alone is subject to the standard VAT rate, whereas the transport of patients in adapted vehicles is exempt.

The question raised

Liability and, where applicable, exemption.

The DGT's ruling

The transport of sick or injured persons in specially adapted helicopters is exempt from VAT. The transport of medical personnel and organs is jointly taxed at the reduced rate of 10%. Independent organ transport services for transplantation are taxed at the general rate of 21%. The total charter of an aircraft by a public entity to perform the transport of organs or persons is exempt.

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