Skip to content
Back to index
V2437-19 13 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Aesthetic treatments are exempt from VAT if they derive from a disease, injury, or congenital physical defect

An entity that treats lipoedema through liposuction and drainage inquires whether its services are exempt from VAT. The DGT responds that the exemption applies if the treatment is for the purposes of diagnosis, prevention, or treatment of a disease, even if it is of an aesthetic nature, but not if it is merely cosmetic.

The question raised

Question posed: Taxation by Value Added Tax. Application of the exemption provided for in Article 20.one 3rd of Law 37/1992.

The DGT's ruling

Medical, surgical, or health assistance services for the diagnosis, prevention, or treatment of diseases are exempt from VAT, even if provided through a commercial company. Surgical interventions of an aesthetic nature derived from a disease, injury, or congenital physical defect are exempt. Conversely, surgical operations or treatments for merely cosmetic purposes are subject to the 21% rate.

Email
Contact