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V1145-22 ·23 May 2022 ·consulta-vinculante Medium impact
Tax

Nutrition services for patients may be VAT exempt if they have a therapeutic purpose

A nutrition professional seeks clarification on the taxability and exemption of their activities (online courses, dietary consultations, coaching, and commissions). The DGT determines that exemption depends on the healthcare purpose and the nature of the service provided.

In 6 key points

How it affects those involved

Nutritionists and healthcare professionals must distinguish between purely educational or wellness services and those with a specific therapeutic purpose to determine correct VAT treatment.

Lifecycle

2022-05-23PublishedPublished 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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