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V0834-14 26 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Obstetric ultrasounds are VAT exempt when provided by medical or healthcare professionals

A query was raised regarding whether obstetric ultrasounds used to monitor fetal well-being are subject to VAT. The DGT ruled that these services are exempt, as they are considered services for the diagnosis and prevention of diseases.

The question raised

Question raised: Taxation under Value Added Tax regarding the described services.

The DGT's ruling

Medical, surgical, and healthcare assistance services relating to the diagnosis, prevention, or treatment of diseases, provided by medical or healthcare professionals, are exempt from VAT. Obstetric ultrasounds are considered diagnostic and preventive services with respect to natural persons. This exemption remains applicable even if the professionals act through a commercial company that invoices the service.

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