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V1311-23 ·17 May 2023 ·consulta-vinculante Medium impact
Tax

Driving fitness assessment services are VAT exempt if intended for health protection

A psychologist has enquired whether their services for assessing fitness to obtain or renew a driving licence are exempt from VAT. The DGT has responded that these services are exempt provided their primary purpose is the protection of health and the prevention of disease.

In 6 key points

Lifecycle

2023-05-17PublishedPublished 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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