Doctrine by topic · DGT Observatory

Treatment: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 36 rulings · 2014–2026

Current position

The VAT exemption for healthcare services requires meeting an objective requirement (services for the diagnosis, prevention, or treatment of diseases) and a subjective requirement (provision by medical or healthcare professionals). Professionals such as dietitians, nutritionists, or pharmacists only benefit from the exemption if their actions have that specific purpose. If the service lacks a therapeutic purpose, such as aesthetic or relaxation purposes, it is subject to the general rate.

The DGT's position remains constant in requiring both objective and subjective requirements for the exemption. Throughout various rulings, the application of this criterion has been extended to new disciplines such as homeopathy, DNA analysis, or osteopathy, always contingent upon the healthcare purpose and the professional's qualifications. No changes in the base doctrine are observed.

Turning points

  1. V1079-22

    Allows the exemption in osteopathy if the professional holds a degree and qualification equivalent to European standards.

Analysis based on 35 of 36 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

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact