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V1136-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

VAT exemption for psychology and logopedics services requires medical purpose

The DGT confirms that VAT exemption applies only if psychological and logopedic services are provided for diagnostic, preventive or therapeutic purposes in a multidisciplinary centre.

In 6 key points

How it affects those involved

Services provided in multidisciplinary centres must have a clear medical purpose to qualify for VAT exemption.

Lifecycle

2022-05-20PublishedPublished 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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