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V1724-20 1 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical second opinion services provided by healthcare professionals are exempt from VAT

A company offering medical second opinion services via a web application has requested a ruling on whether its services are subject to or exempt from VAT. The DGT has determined that they are exempt, provided they are rendered by medical or healthcare professionals and are intended for the diagnosis, prevention, or treatment of diseases.

The question raised

Whether the provision of the medical second opinion service is subject to and exempt from Value Added Tax.

The DGT's ruling

Medical, surgical, or healthcare assistance services for the diagnosis, prevention, or treatment of diseases are exempt from VAT if they meet two requirements: that the nature of the service is healthcare-related and that it is provided by medical or healthcare professionals. This exemption applies even if the service is invoiced through a commercial company. In the case of a medical second opinion via the web, it is not considered a service provided electronically if there is human intervention that negates such characterization.

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