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V1298-22 ·8 June 2022 ·consulta-vinculante Medium impact
Tax

VAT applicability to physiotherapy services provided by partners to the company depends on their independence

An animal physiotherapy company has enquired whether services provided by its partners to the company are subject to VAT. The DGT has ruled that applicability depends on whether the relationship is an employment contract (not subject to VAT) or if the partner acts independently (subject to VAT).

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2022-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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