Skip to content
Back to index
V4935-16 15 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación en nombre ajeno

Healthcare mediation services are not VAT exempt when acting on behalf of others

An entity mediating between patients and doctors by managing appointments and collecting commissions has queried whether its services are exempt from VAT. The DGT has determined that, as it acts on behalf of others and does not provide healthcare services directly, the mediation is subject to tax.

The question raised

Liability for Value Added Tax on the services provided by the consulting entity.

The DGT's ruling

Mediation services in the provision of exempt healthcare services shall only be exempt if the mediator acts in their own name. If the mediator acts on behalf of another, recruiting clients so that they relate directly with the professional, the mediation service is not classified as healthcare and does not benefit from the exemption under Article 20.One.3º of Law 37/1992. On the other hand, the provision of free vouchers for the first appointment is not subject to VAT for self-consumption, as its purpose is promotion and serves business purposes.

Book your free first meeting