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V0875-14 ·31 March 2014 ·consulta-vinculante Medium impact
Tax

Acupuncture and reflexology services provided by nurses are VAT exempt if used for diagnosis, prevention, or treatment of diseases

A nurse has enquired whether her acupuncture and foot reflexology services are exempt from VAT. The DGT has ruled that these services are exempt if provided as healthcare for the diagnosis, prevention, or treatment of diseases, but are subject to the 21% rate if provided for aesthetic or relaxation purposes.

In 6 key points

Lifecycle

2014-03-31PublishedPublished 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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