Skip to content
V0831-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Acupuncture and traditional Chinese medicine services are VAT exempt only if provided by a medical or healthcare professional

A foundation has requested clarification on whether traditional Chinese medicine and acupuncture services are exempt from VAT. The DGT has ruled that such exemption requires the services to constitute medical assistance and be provided by medical or healthcare professionals in accordance with the legal framework.

In 6 key points

How it affects those involved

This ruling clarifies the strict requirements for VAT exemption in the alternative medicine sector, ensuring that only services meeting the legal definition of healthcare provided by qualified professionals qualify for tax relief.

Lifecycle

2022-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact