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Practical manual for VAT 2022.

Exemptions for medical and health operations

The following transactions are exempt:

  • The hospitalisation or healthcare services and the other services directly related to them carried out by public entities or by private entities or establishments in the regime of authorised or communicated prices.

  • Assistance to individuals by medical or health professionals that comprise diagnosis, prevention and treatment of diseases.

It is indifferent who the payer or service collector is. Services provided by a medical or healthcare professional are exempt, both when they are paid by the patient and if they are paid by a medical company or by the hospital that owns the health activity.


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

  • Digital pointers, acupuntores, naturópares y massoteristas are not included among medical or healthcare 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 technicians and dental prosthetics and the delivery, repair and placement of dental prostheses and maxillary orthopedics carried out by them, regardless of the person in charge of these operations, are subject to and exempt from VAT.

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