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V0601-22 22 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical, psychological, physiotherapy and nutrition services via video consultation may be VAT exempt

A company has requested clarification on whether its medical, psychological, physiotherapy, dietary and nutrition services provided via video consultation are exempt from VAT. The DGT has ruled that they may be exempt provided they are not automated services and meet the requirements for healthcare services intended for diagnosis, prevention or treatment.

The question raised

Exemption of medical and psychological services provided by the applicant via telematics, as well as the inclusion within the scope of the exemption of physiotherapy, dietetics, and nutrition services.

The DGT's ruling

Healthcare services provided by medical or healthcare professionals are exempt from VAT if their purpose is the diagnosis, prevention, or treatment of diseases. For the exemption to apply to video consultation services, these must not be services provided by electronic means (automated with minimal human intervention). If human intervention exists, the exemption is maintained provided that the objective and subjective requirements for healthcare are met.

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