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V0752-25 ·28 April 2025 ·consulta-vinculante Low impact
Tax

Psychoeducational and psychopedagogical services taxed at 10% or 21% VAT depending on nature

A self-employed professional asks whether psychoeducational and psychopedagogical services for students with learning difficulties are VAT-exempt. The DGT responds that they are not exempt as they are neither healthcare services nor provided by social assistance bodies, although they may be subject to the reduced rate of 10% if considered social assistance services.

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2025-04-28PublishedPublished 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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