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A medical civil society inquires whether the exemption under Article 20.One.6º of the VAT Law applies to expenses charged to its members. The DGT responds that it is only applicable to patient care services, excluding general services such as consultancy or risk prevention.
Question posed: Application of the exemption provided in Article 20.One.6º of Law 37/1992 on Value Added Tax to the fees charged by the civil society to each professional intended to cover the aforementioned expenses.
The exemption under Article 20.One.6º of Law 37/1992 applies to services directly necessary for the exempt activity of the members, provided they do not substitute the main activity. Patient care services provided through auxiliary technicians may be considered directly necessary for medical activity. However, services of a general nature such as tax consultancy, human resources, occupational risk prevention, or contingency funds do not meet this requirement of direct necessity.
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