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V1622-19 ·28 June 2019 ·consulta-vinculante Medium impact
Tax

Acupuncture services provided by a veterinarian are exempt from VAT if they have a sanitary purpose

A veterinarian inquires whether her acupuncture services for natural persons are exempt from VAT. The DGT responds that, as the veterinarian is a healthcare professional, the exemption applies if the acupuncture is provided for the purposes of diagnosis, prevention, or treatment of diseases.

In 6 key points

Lifecycle

2019-06-28PublishedPublished 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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