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A company inquired whether managing a medical centre and billing patients directly would transition their activity from renting offices (subject to VAT) to providing healthcare services (VAT exempt). The DGT clarifies that the exemption depends on whether the company acts as a lessor or performs the healthcare activity in its own name.
Cuestión planteada Si al cambiar el modo de facturación, por el cambio del objeto social, se aplicaría la exención de asistencia sanitaria, o bien se sigue entendiendo que es un arrendamiento de inmueble con sus servicios complementarios a profesionales de la medicina, sujeto y no exento del Impuesto sobre el Valor Añadido.
Si la sociedad gestiona el centro y factura directamente a los pacientes, actúa en nombre propio prestando servicios de asistencia sanitaria, los cuales están exentos de IVA. No obstante, el arrendamiento de locales comerciales para uso profesional sigue estando sujeto al impuesto. La exención sanitaria requiere que el servicio sea de diagnóstico, prevención o tratamiento y sea prestado por un profesional médico o sanitario.
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