- Outpatient health services are fully VAT-exempt if they do not include lodging, meals, or typical institutional medical treatments.
- Inpatient hospital services financed by FONASA or ISAPREs are VAT-exempt up to the fee set by FONASA, with some exceptions.
- Insurer reimbursements to FONASA are not subject to VAT, as they are not payments for services.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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