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V1429-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

Multidisciplinary centre services must be taxed separately by nature and purpose

A cooperative asked whether a fixed monthly fee covering various services (psychology, nutrition, massages, etc.) constituted a single tax treatment. The DGT replied that since the services are independent with distinct purposes, they must be taxed separately according to their nature.

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2026-06-08PublishedPublished 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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