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V1152-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Rehabilitation services provided by physiotherapists are VAT exempt if for therapeutic purposes

A rehabilitation company using techniques such as Pilates or yoga enquired whether its services were VAT exempt and which IAE heading applied. The DGT ruled that physiotherapy services are exempt if their purpose is the diagnosis, prevention, or treatment of diseases, but not if they are for aesthetic or weight-loss purposes.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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