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V0240-19 ·6 February 2019 ·consulta-vinculante Medium impact
Tax

Cosmetic and cognitive maintenance workshops for oncology patients are subject to VAT

An individual inquired whether their workshops for oncology patients are exempt from VAT on the grounds of being social assistance. The DGT ruled that the exemption does not apply because the professional does not constitute a social welfare establishment.

In 6 key points

Lifecycle

2019-02-06PublishedPublished 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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