Doctrine by topic · DGT Observatory

Aesthetic Purposes: 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 10 rulings · 2014–2026

Current position

The VAT exemption requires that healthcare services have an objective purpose of diagnosis, prevention, or treatment of diseases, and a subjective requirement of being provided by medical or healthcare professionals. Alopecia treatments or hair implants with purely aesthetic or cosmetic purposes are taxed at the general rate of 21%. The determination of the medical or aesthetic purpose is a technical assessment that must be carried out on a case-by-case basis.

The DGT's position has remained constant since 2014. The criterion establishes that aesthetic services, including plastic surgery and alopecia treatments, do not benefit from the exemption as they lack a therapeutic purpose. No changes in doctrine are observed, but rather a reiteration of the objective and subjective requirements for the exemption.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2687-18 2 Oct 2018

Alopecia treatments for aesthetic purposes subject to 21% VAT

SG de Impuestos sobre el Consumo
exenciónasistencia sanitariafines estéticostipo generalprofesional médico LIVA — Ley 37/1992 del IVA art. 20.uno.3ºLIVA — Ley 37/1992 del IVA art. 90.uno
Affects CompanyExpat · Non-residentIndividual
V0031-17 4 Jan 2017

Alopecia treatments for purely aesthetic purposes subject to 21% VAT

SG de Impuestos sobre el Consumo
exenciónasistencia sanitariafines estéticostratamiento de la alopeciatipo impositivo LIVA — Ley 37/1992 del IVA art. 20.uno.3ºLIVA — Ley 37/1992 del IVA art. 90.uno
Affects CompanyExpat · Non-residentIndividual

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