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V0781-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Physiotherapy deemed a professional activity; VAT exemption depends on service purpose

The consultant asks whether physiotherapy services constitute professional activities subject to IRPF withholding and their VAT treatment. The DGT states that these are professional earnings and VAT exemption depends on whether the services have a diagnostic, preventive or therapeutic purpose.

In 6 key points

Lifecycle

2023-04-03PublishedPublished 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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