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V3077-14 12 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Aesthetic and slimming services subject to 21% VAT and eligible for simplified invoices under certain limits

An entity requested clarification regarding the VAT rate applicable to aesthetic, hair removal, dietetic services, and product sales, as well as the invoicing of amounts below 400 euros. The DGT clarifies that medical services are exempt, whereas aesthetic services are taxed at 21%, allowing for simplified invoices subject to specific limits.

The question raised

Applicable tax rate for the described operations. Invoicing of the aforementioned operations when they are below 400 euros.

The DGT's ruling

Medical, surgical, or healthcare assistance services for the diagnosis, prevention, or treatment of diseases provided by healthcare professionals are exempt from VAT. Aesthetic services, massages, hair removal, or weight loss methods performed independently of a medical treatment are subject to the 21% rate. Simplified invoices may be issued if the amount does not exceed 400 euros, or up to 3,000 euros for retail sales and services from beauty institutes. It is possible to group operations from the same month into a single summary invoice, provided that each individual operation does not exceed the simplified invoice limits.

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