Skip to content
V1125-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A physiotherapist inquired whether the VAT exemption on their services requires a medical prescription. The DGT ruled that the exemption depends on the therapeutic purpose of the service rather than the existence of a prior medical prescription.

In 6 key points

Lifecycle

2016-03-21PublishedPublished 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