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V0662-20 2 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

3D and 4D ultrasounds for keepsake purposes are subject to VAT

A taxpayer inquired whether performing 3D and 4D ultrasounds to obtain keepsake videos and photos is exempt from VAT. The DGT ruled that, as these do not serve medical purposes of diagnosis, prevention, or treatment, the activity is subject to the standard rate of 21%.

The question raised

Exemption of the activity to be carried out by the applicant.

The DGT's ruling

For healthcare services to be exempt from VAT, both an objective requirement (diagnostic, preventive, or treatment services for diseases) and a subjective requirement (provision by medical or healthcare professionals) must be met. Since the ultrasounds in question have a recreational, aesthetic, or sentimental purpose and are not medical, they do not meet the objective requirement for exemption. Therefore, the activity is subject to the tax at the general rate.

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