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Prevention: evolution of DGT doctrine

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 49 rulings · 2014–2026

Current position

The VAT exemption requires that services have a purpose of diagnosis, prevention, or treatment of diseases and are provided by medical or healthcare professionals with the required training. This exemption is applicable even if the services are provided by telematics means, provided that human intervention exists. It does not apply if the main purpose is to facilitate an opinion for the legal decisions of third parties or if they are guidance or advisory services.

The DGT's position remains constant regarding the requirement of objective criteria (healthcare purpose) and subjective criteria (qualified professional). Over the years, the administration has specified the scope of the exemption, including services such as genetic tests, physiotherapy, or telemedicine, but explicitly excluding advisory services or those with purely legal purposes.

Turning points

  1. V4825-16

    It is confirmed that genetic tests to detect predisposition to diseases or pharmacological incompatibilities have a diagnostic and preventive purpose.

  2. V2060-22

    It is clarified that the exemption is not limited only to professions regulated by national regulations, allowing the exemption if a sufficient level of quality is guaranteed.

  3. V5431-26

    It is established that the provision of services by telematics means does not prevent the application of the exemption.

Analysis based on 49 of 49 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0662-20 2 Apr 2020

3D and 4D ultrasounds for keepsake purposes are subject to VAT

SG de Impuestos sobre el Consumo
exenciónasistencia sanitariaprofesional sanitariodiagnósticoprevención LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 4.Dos
Affects CompanyExpat · Non-residentIndividual

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