Exemptions for medical and health operations

The following operations are exempt:

Hospitalisation or healthcare services and other services directly related to them provided by public law entities or by private entities or establishments under authorised or communicated prices.

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

It is irrelevant who pays or collects the service. Services provided 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 that owns the health activity.

Examples:

Medical services provided outside or independently of medical treatment, such as cosmetic surgery operations, are subject to and not exempt from VAT .
Acupressure therapists, acupuncturists, naturopaths and massage therapists are not included among 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.
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.