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V0213-19 ·31 January 2019 ·consulta-vinculante Medium impact
Tax

Clinical psychology services exempt from VAT if intended for diagnosis, prevention or treatment

A query was raised regarding whether services provided by a psychologist are subject to VAT. The DGT ruled that only clinical psychology services aimed at the diagnosis, prevention or treatment of diseases are exempt.

In 6 key points

Lifecycle

2019-01-31PublishedPublished 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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