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V1988-14 24 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Cosmetic surgery and hair implants for purely aesthetic purposes subject to 21% VAT

The query examines whether restorative surgery for androgenetic alopecia is exempt from VAT. The DGT rules that only medical, surgical, or healthcare services intended for the diagnosis, prevention, or treatment of diseases are exempt, whereas those of a purely aesthetic nature are subject to the standard VAT rate.

The question raised

Value Added Tax treatment of the medical services described.

The DGT's ruling

Medical, surgical, and healthcare assistance services relating to the diagnosis, prevention, or treatment of diseases, provided by medical or healthcare professionals, are exempt. Services provided for purely aesthetic purposes, such as hair transplants, performed independently of a medical procedure to treat a disease, are not exempt. Such aesthetic services are taxed at the general rate of 21%.

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