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V0402-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Clinical psychology services exempt from VAT if intended for diagnosis, prevention, or treatment of diseases

A psychologist has enquired whether their psychological treatment services are subject to VAT or if an exemption can be applied. The DGT has ruled that services are exempt only if they have a therapeutic purpose of diagnosis, prevention, or treatment of diseases and are provided by healthcare professionals.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for clinical psychologists, establishing that exemption depends on the therapeutic nature of the service and the professional status of the provider.

Lifecycle

2024-03-14PublishedPublished 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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