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V1602-14 20 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Healthcare services exempt from VAT if for diagnosis, prevention or treatment

A professional working as a masseuse, dietitian and nursing assistant asks which VAT rate should be applied and whether there are limits on cash payments. The DGT responds that the VAT exemption only applies to healthcare services for diagnosis, prevention or treatment provided by healthcare professionals.

The question raised

Question raised: Applicable tax rate for issued invoices.

The DGT's ruling

Medical, surgical, or healthcare assistance services for the diagnosis, prevention, or treatment of diseases are exempt from VAT if provided by medical or healthcare professionals. Nursing or dietetic treatments are exempt only if their performance is for healthcare purposes of diagnosis, prevention, or treatment. Services for aesthetic, relaxation, or slimming purposes carried out independently of a medical treatment are subject to the 21% rate.

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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