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V2397-21 23 August 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical second opinion services provided by a commercial company are exempt from VAT

A company offering medical second opinion services via a web platform consults on the taxation of its services and those subcontracted. The DGT determines that medical assistance is exempt from VAT, even if invoiced through a commercial company.

The question raised

Question posed: Taxation for Value Added Tax purposes of the services provided by the applicant, as well as the subcontracted services.

The DGT's ruling

Medical, surgical, or healthcare assistance services for diagnosis, prevention, or treatment are exempt from VAT if provided by medical or healthcare professionals, even if acting through a commercial company. As there is human intervention in the web platform, they are not considered services provided by electronic means. However, subcontracted services for marketing, customer maintenance, and technical supervision of the website do not benefit from the exemption and are taxed at the general rate.

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