DIAN recuerda que los servicios para la salud humana están exentos del IVA

DIAN recuerda que los servicios para la salud humana están exentos del IVA

La Subdirección de Gestión Normativa de la DIAN se pronunció sobre el particular al resolver una petición de información elevada ante la entidad.

La DIAN recordó, en primer lugar, que a la luz del artículo 476 del Estatuto Tributario “los servicios médicos, odontológicos, hospitalarios, clínicos y de laboratorio, para la salud humana” están exentos del impuesto sobre las ventas -IVA-. De allí entonces que la entidad mantenga

la interpretación doctrinal señalada en el Concepto Unificado del Impuesto sobre las Ventas del año 2003, por cuanto las modificaciones incorporadas por la Ley 2010 de 2019 están encaminadas a mantener la exclusión para los servicios médicos, odontológicos, hospitalarios, clínicos y de laboratorio, para la salud humana, que se encontraba vigente con anterioridad a la Ley 1943 de 2018.

La entidad también aclaró que únicamente los servicios de terapia de luz azul y luz roja en cámaras/camas solares que se enmarquen dentro los presupuestos establecidos en el numeral 1 del artículo 476 del Estatuto Tributario, de conformidad con la jurisprudencia y doctrina, se pueden considerar como excluidos.

Consulte aquí el documento: DIAN, Oficio 0318 de 2020

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