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V3056-17 23 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical services and education included in official curricula are exempt from VAT

A society of pediatricians inquires about the taxation of online medical guidance services and resuscitation training. The DGT determines that medical services are exempt and that training will only be exempt if the subjects are included in official curricula.

The question raised

Question raised: Taxation under Value Added Tax regarding the aforementioned services.

The DGT's ruling

Medical, surgical, and healthcare assistance services for the diagnosis, prevention, or treatment of diseases are exempt from VAT if provided by medical or healthcare professionals. On the other hand, training and education only enjoy exemption if the subjects taught are included in a curriculum within the Spanish educational system. The competence to determine such inclusion lies with the Ministry of Education or the Autonomous Community.

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