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V1044-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Healthcare services provided by an association via a psychologist may be exempt from VAT

A non-profit association has requested clarification on whether psychology services invoiced through a collaborating professional are subject to VAT. The DGT has ruled that they are exempt, provided they meet healthcare requirements and the professional holds the required qualifications.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for non-profit organisations providing psychological services, confirming that exemption applies if specific healthcare criteria and professional qualification standards are met.

Lifecycle

2023-04-26PublishedPublished 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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