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V0366-18 ·12 February 2018 ·consulta-vinculante Medium impact
Tax

Optician therapeutic health services exempt from VAT

An optician enquires about VAT application to treatments for visual/auditory disabilities, vocational courses, and foreign health professionals. The DGT clarifies IAE headings, VAT exemption for therapeutic health services, and conditions for exemption in educational services.

In 6 key points

How it affects those involved

Healthcare services provided by opticians for therapeutic purposes are exempt from VAT, as are educational services linked to disability treatment, under specific conditions.

Lifecycle

2018-02-12PublishedPublished 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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