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Practical Handbook VAT 2022

Exemptions for medical and health operations

The following transactions are exempt:

  • Hospitalisation or health care services and other services directly related to these services provided by public law entities or private entities or establishments under the system of authorised or communicated prices.

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

It makes no difference who is the payer or collector of the service.Services rendered by a medical or health professional are exempt, whether they are paid for by the patient or by a medical company or by the hospital in charge of the health activity.


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

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

  • Supplies 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 supply, repair and fitting of dental prostheses and maxillary orthopaedics carried out by them, whoever the person in whose charge these operations are performed, are subject to and exempt from VAT.

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