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Healthcare: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 57 rulings · 2014–2026

Current position

Healthcare services are exempt from IVA (Value Added Tax) if their purpose is the diagnosis, prevention, or treatment of diseases and they are provided by medical or healthcare professionals. This exemption is applicable even if provided via telematics, provided that human intervention exists. Regarding IRPF (Personal Income Tax), only aid for illness expenses not covered by the Health Service or Mutual Fund intended for the treatment or restoration of health is exempt.

The DGT's position remains constant in its fundamental criteria. A consolidation is observed in the definition of the requirements for the IVA exemption in healthcare services, specifying that telematics does not exclude the exemption if there is human intervention. Regarding IRPF, the doctrine is stable in distinguishing between aid for health treatment and benefits intended to alleviate an economic situation.

Turning points

  1. V5431-26

    Specifies that provision via telematics does not prevent the IVA exemption, provided that the requirement of human intervention and the purpose of diagnosis, prevention, or treatment is maintained.

Analysis based on 53 of 57 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V0276-26 9 Feb 2026

Preventive medical services in healthcare facilities exempt from VAT

SG de Impuestos sobre el Consumo
asistencia sanitariaexención de IVAmedicina preventivaprofesional sanitarioprevención de enfermedades LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual

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