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V0225-18 ·31 January 2018 ·consulta-vinculante Medium impact
Tax

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A query was raised regarding whether services provided by a physiotherapy franchise are subject to VAT. The DGT ruled that healthcare services provided by physiotherapists for the purpose of diagnosing, preventing, or treating diseases are exempt, even if they are invoiced through a commercial company.

In 6 key points

How it affects those involved

This ruling clarifies that the VAT exemption applies to the nature of the healthcare service provided by physiotherapists, regardless of whether the service is delivered through a corporate structure or franchise model.

Lifecycle

2018-01-31PublishedPublished 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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