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V1531-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Animal-assisted therapy services taxed at 21% VAT, unless classified as social assistance at 10%

A partnership has requested a ruling on the VAT rate applicable to its animal-assisted intervention services. The DGT has determined that these services are not exempt as healthcare services, but could qualify for the reduced 10% rate if they are deemed social assistance provided by a social entity.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for animal-assisted therapy, distinguishing between standard healthcare services (21%) and social assistance (10%) provided by social entities.

Lifecycle

2017-06-15PublishedPublished 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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