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V2423-17 28 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Operating theatre, catering and accommodation services provided by clinics to patients are VAT exempt

A clinic sought clarification on whether its medical and hospital services (operating theatre, catering, accommodation, medication, etc.) were subject to VAT. The DGT ruled that these services, when provided directly to patients, are exempt.

The question raised

Liability and, where applicable, exemption of the medical and hospital services invoiced by the applicant to its patients.

The DGT's ruling

Food, accommodation, operating room, supply of medicines, and medical supplies services provided by clinics, laboratories, or sanatoriums to their client-patients are considered directly related to healthcare and are exempt from VAT. However, the exemption does not apply to the leasing of operating rooms to doctors without an employment relationship. Assistance to natural persons by medical or healthcare professionals is also exempt if it has a therapeutic, diagnostic, preventive, or treatment purpose.

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