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VAT practical manual 2021.

Exemptions for medical and health operations

The following operations are exempt:

  • Hospitalization or health care services and others directly related to them performed by public law entities or by private entities or establishments at authorized or communicated prices.

  • Assistance to natural persons by medical or health professionals that consists of diagnosis, prevention and treatment of diseases.

It does not matter who is the payer or collector of the service. Services provided by a medical or healthcare professional are exempt, both when they are paid for by the patient and if they are paid for by a medical society or by the hospital that owns the healthcare activity.


  • Medical services provided outside or independently of medical treatment, such as cosmetic surgery operations, are subject to and not exempt from VAT .

  • Acupuncturists, acupuncturists, naturopaths and massage therapists are not included among medical or health professionals in accordance with our current legal system and the services provided in the exercise of their respective professions are subject to and not exempt from the tax.

  • Deliveries of blood, blood plasma and other fluids, tissues and other elements of the human body for medical or research purposes are subject to and exempt from VAT.

  • The services of stomatologists, dentists, dental mechanics and dental technicians and the delivery, repair and placement of dental prostheses and maxillary orthopedics performed by them, regardless of the person in charge of said operations, are subject to and exempt from VAT.

  • The transportation of the sick or injured in ambulances or vehicles specially adapted for this purpose are subject to and exempt from VAT.