Skip to content
Back to index
V0602-22 22 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption applies to medical assistance services provided via telematics in one's own name

A company bills telemedicine services to its clients by subcontracting a provider of doctors. The query asks whether the company should apply the VAT exemption or charge the tax.

The question raised

Exemption from Value Added Tax on the amount that the consultant invoices to its clients for the medical service provided by its provider.

The DGT's ruling

Medical, surgical, or healthcare assistance services for the diagnosis, prevention, or treatment of diseases are exempt from VAT if provided by medical or healthcare professionals. This exemption is applicable even if the services are provided by telematics means and the company acts in its own name, provided that human intervention exists such that the service does not qualify as being provided by electronic means. Therefore, the consultant must not charge VAT for said medical services.

Book your free first meeting