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V1443-26 9 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical, surgical, and healthcare services for the diagnosis, prevention, or treatment of diseases are exempt from VAT

A commercial entity offering rehabilitation and therapeutic exercises asks whether its activities are exempt from VAT. The DGT responds that exemption applies if the services are provided by healthcare professionals and have a purpose of diagnosis, prevention, or treatment of diseases.

The question raised

Question posed: Whether the activities carried out by the applicant are exempt from Value Added Tax.

The DGT's ruling

Medical, surgical, and healthcare assistance services relating to the diagnosis, prevention, or treatment of diseases are exempt from VAT if provided by medical or healthcare professionals, such as physiotherapists. This exemption is maintained even if the professionals act through a commercial company that invoices the service. However, services for aesthetic or slimming purposes, as well as those that do not have the aforementioned therapeutic purpose, are not exempt.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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