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V0305-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Psychological services without therapeutic purpose are subject to VAT

A psychology graduate enquires whether emotional support and social skills improvement services are exempt from VAT. The DGT responds that only clinical psychological services aimed at diagnosis, prevention or treatment of diseases are exempt.

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2025-03-17PublishedPublished 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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