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A psychologist seeks clarification regarding their registration in the Economic Activities Census (IAE), the application of VAT to sexology and couples therapy services, and whether they must apply personal income tax (IRPF) withholdings to clients. The Directorate General for Taxes (DGT) clarifies that the VAT exemption applies only to services involving the diagnosis, prevention, or treatment of illnesses within clinical psychology.
The tax team reviews your specific situation.
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