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V0601-22 ·22 March 2022 ·consulta-vinculante Medium impact
Tax

Medical, psychological, physiotherapy and nutrition services via video consultation may be VAT exempt

A company has requested clarification on whether its medical, psychological, physiotherapy, dietary and nutrition services provided via video consultation are exempt from VAT. The DGT has ruled that they may be exempt provided they are not automated services and meet the requirements for healthcare services intended for diagnosis, prevention or treatment.

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2022-03-22PublishedPublished 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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