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V0507-22 ·14 March 2022 ·consulta-vinculante Medium impact
Tax

Osteopathy services may be VAT exempt if intended for diagnosis, prevention, or treatment of diseases

An individual providing osteopathy services has enquired whether their services are exempt from VAT. The DGT has ruled that exemption depends on the services being used for the diagnosis, prevention, or treatment of diseases, and that the professional must hold the required professional qualifications.

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2022-03-14PublishedPublished 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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