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V1141-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

Therapeutic Pilates sessions provided by non-healthcare professionals are subject to 21% VAT

A physical activity professional has enquired whether their therapeutic Pilates sessions, aimed at preventing and treating musculoskeletal disorders, are exempt from VAT. The DGT has determined that the requirements for exemption based on either healthcare provision or sporting practice are not met.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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