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V5103-26 1 July 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Medical documentation guidance services subject to 21% VAT as not healthcare assistance

A company provides strategic and informative guidance on clinical documentation via doctors. The DGT rules that since these services do not involve diagnosis, prevention, or treatment, they do not qualify for healthcare exemption and must be taxed at the standard rate.

The question raised

Taxation of services under Value Added Tax.

The DGT's ruling

For healthcare services to be exempt from VAT, two requirements must be met: that the service be for the diagnosis, prevention, or treatment of diseases, and that it be provided by a medical or healthcare professional. In this case, guidance and assistance services for understanding medical documentation do not have a therapeutic, diagnostic, or preventive purpose, and are therefore subject to the general rate of 21%.

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