Skip to content
V0964-17 ·19 April 2017 ·consulta-vinculante Medium impact
Tax

Dietitian-nutritionist services are VAT exempt only if intended for diagnosis, prevention, or treatment of diseases

A dietitian-nutritionist has enquired whether their services are exempt from VAT, given that they provide services for both aesthetic and medical diagnostic purposes. The DGT has ruled that the exemption only applies if the services constitute healthcare for the treatment or prevention of diseases.

In 6 key points

How it affects those involved

This ruling clarifies that VAT exemption for dietitians is strictly limited to medical healthcare purposes, excluding services provided solely for aesthetic or wellness reasons.

Lifecycle

2017-04-19PublishedPublished 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