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V1420-14 27 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia a personas físicas

Medical examinations for disease prevention and diagnosis are exempt from VAT

A query was raised regarding whether occupational health surveillance services are exempt from VAT. The DGT ruled that medical examinations for diagnosis, prevention, or treatment are exempt, whereas other services, such as medico-legal advice or epidemiological studies, are subject to the 21% rate.

The question raised

Value Added Tax treatment of the provision of services for the health surveillance of workers (medical examinations).

The DGT's ruling

Services of assistance to natural persons relating to the diagnosis, prevention, or treatment of diseases, provided by medical or healthcare professionals, are exempt. The exemption does not apply to services with a purpose other than therapeutic, such as technical reports, medico-legal advice, or epidemiological studies. If a single service is provided that combines exempt and non-exempt benefits, the taxable base shall be determined by apportioning the price according to the market value of each service.

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