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An entity has requested clarification on whether providing medical services alongside complementary services (transport, accommodation, insurance, etc.) for foreign patients constitutes a single supply or several independent ones. The DGT has determined that these are distinct supplies and that travel services are subject to the special regime for travel agencies.
Question raised: Applicable headings of the Business Activities Tax.
Ancillary services are not complementary to healthcare services, but are independent benefits. Medical assistance provided by healthcare professionals is exempt from VAT. Accommodation, transport, insurance, and accompaniment services, provided in one's own name and using third-party means, constitute a single travel service subject to the special regime for travel agencies. The tax base under this regime shall be the gross margin and the applicable rate shall be the general rate of 21%.
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