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V0171-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

Psychological services exempt from VAT only if for diagnostic, preventive or therapeutic purposes

A sports psychologist asks whether services for performance improvement and well-being are subject to VAT or qualify for exemption. The DGT responds that exemption applies only to clinical psychology for therapeutic purposes, while orientation or advisory services are subject to standard VAT.

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2026-01-30PublishedPublished 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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