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V1557-19 ·25 June 2019 ·consulta-vinculante Medium impact
Tax

Psychological clinical services exempt from VAT if for diagnosis, prevention or treatment

A psychologist asks about VAT exemption in joint therapy and service billing. The DGT responds that psychological services are exempt from VAT only if they are part of healthcare (diagnosis, prevention or treatment), not orientation or advice.

In 6 key points

Lifecycle

2019-06-25PublishedPublished 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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