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V1451-26 ·9 June 2026 ·consulta-vinculante Medium impact
Tax

Pilates sessions exempt from VAT only if for diagnostic, preventive or therapeutic purposes

A health and wellbeing clinic asks whether pilates sessions are VAT-exempt. The DGT responds that VAT exemption for healthcare services applies only if the services have a therapeutic purpose—diagnosis, prevention or treatment of diseases—and are provided by healthcare professionals.

In 6 key points

How it affects those involved

VAT exemption for pilates sessions is limited to therapeutic purposes and must be delivered by qualified healthcare professionals.

Lifecycle

2026-06-09PublishedPublished 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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