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V0396-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Osteopathy and chiropractic services may be VAT exempt if qualification and health purposes are met

A professional providing osteopathy and chiropractic services has enquired whether her services are exempt from VAT and what her invoicing obligations are. The DGT has responded that the exemption depends on the services being for the diagnosis, prevention, or treatment of diseases, and on the professional holding the required professional qualifications.

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2022-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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