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V0990-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Clinical psychology services are VAT exempt if intended for diagnosis, prevention, or treatment of diseases

A psychologist has enquired whether her services are exempt from VAT. The DGT has responded that only healthcare services related to the diagnosis, prevention, or treatment of diseases are exempt, excluding guidance and counselling.

In 6 key points

Lifecycle

2022-05-05PublishedPublished 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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