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V1465-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Nutrition services are VAT exempt only if intended for diagnosis, prevention, or treatment of diseases

A dietitian and nutrition technician inquires whether their training activities, nutrition for specific pathologies, and food labelling are exempt from VAT. The DGT rules that health exemptions depend on the therapeutic purpose and whether the training is included in official curricula.

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2022-06-21PublishedPublished 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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