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V0068-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Psychotherapy via videoconference is not a service provided by electronic means and is subject to VAT

A Spanish psychotherapist offering video consultations to UK clients is subject to VAT, except when the services have a diagnostic, preventive or therapeutic purpose.

In 6 key points

How it affects those involved

VAT applies to remote psychotherapy services unless the primary purpose is diagnosis, prevention or treatment of illness.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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