Skip to content
V1823-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

VAT exemption for physiotherapy courses depends on whether they are provided as a professional or a business

A physiotherapist has enquired whether their in-person training courses are exempt from VAT. The DGT clarifies that exemption depends on whether the activity is carried out as a professional service or through a business structure.

In 6 key points

Lifecycle

2022-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact