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An entity inquired whether a contract for healthcare coverage and management services for a home care service (SAD) could benefit from the medical assistance exemption. The DGT ruled that, as it is a single complex provision that does not constitute healthcare in itself, it must be subject to VAT.
Question posed: Application of any of the exemptions provided for in Article 20 of Law 37/1992 to all or part of the aforementioned operations.
The various benefits integrated into the contract do not constitute an end in themselves, but rather form a single complex supply from the perspective of the recipient. As they cannot be considered healthcare for tax purposes, the resulting complex supply is subject to, and not exempt from, VAT.
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