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V0638-26 19 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Pharmaceutical services exempt from VAT only if for diagnosis, prevention or treatment of diseases

A pharmaceutical company asks whether its microbiota assessment and herbal therapy guidance services are exempt from VAT. The DGT responds that healthcare service exemption requires the service to have a therapeutic, diagnostic or disease prevention purpose and to be provided by a healthcare professional.

The question raised

Exemption from Value Added Tax on the services subject to consultation.

The DGT's ruling

For healthcare services to be exempt from VAT, two requirements must be met: they must be services for the diagnosis, prevention, or treatment of diseases, and they must be provided by medical or healthcare professionals. Services provided by professionals such as pharmacists, dietitians, or nutritionists shall be exempt only if their actions serve such a therapeutic purpose. If these requirements are not met, the services shall be subject to the general rate of 21%.

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