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V0477-22 10 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical, surgical, or healthcare services for diagnosis, prevention, and treatment of diseases are exempt from VAT

A doctor has enquired whether their medical assistance services at basketball matches and nutrition services are exempt from VAT. The DGT has ruled that the exemption only applies if the services are intended for the diagnosis, prevention, or treatment of diseases.

The question raised

Exemption from Value Added Tax.

The DGT's ruling

The VAT exemption requires the fulfillment of two requirements: that the services consist of medical, surgical, or health assistance (diagnosis, prevention, or treatment of diseases) and that they are provided by medical or health professionals. Services for aesthetic, relaxation, or slimming purposes performed independently of a medical treatment are not exempt. The exemption remains applicable even if the professional acts through a commercial company that invoices the service.

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