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V3079-19 4 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Delivery of prostheses by a podiatrist is VAT exempt if ancillary to healthcare services

A query was raised regarding the taxation of prostheses delivered by a podiatrist, whether as part of their service or independently. The DGT ruled that if the delivery is ancillary to the healthcare service, the entire operation is exempt from VAT.

The question raised

Taxation of services provided by a podiatrist when delivering prostheses made to a patient's measurements, or subsequently adapted, both within and outside of their professional activity.

The DGT's ruling

Healthcare services provided by medical or healthcare professionals, such as podiatrists, are exempt from VAT. If the delivery of a prosthesis is ancillary to the main healthcare service, the delivery follows the regime of the principal operation and remains exempt. If the delivery is not ancillary to the healthcare treatment, the reduced rate of 10% shall apply, or 4% if the recipient proves a disability equal to or greater than 33%.

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