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V1139-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

Physiotherapy and therapeutic gymnastics services are VAT exempt if intended for diagnosis, prevention, or treatment

A query was raised regarding whether the prescription and supervision of therapeutic gymnastics by a physiotherapist is subject to or exempt from VAT. The DGT ruled that these services are exempt provided they are carried out for the purposes of diagnosing, preventing, or treating diseases.

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Lifecycle

2020-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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