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V1958-22 ·14 September 2022 ·consulta-vinculante Medium impact
Tax

Dietitian-nutritionist services are exempt from VAT only if they are for the purpose of diagnosis, prevention, or treatment of diseases

A senior technician in dietetics inquires whether their nutritional education sessions are exempt from VAT. The DGT responds that the exemption depends on whether the service has a health purpose of diagnosis, prevention, or treatment of diseases, or if the subjects taught are included in official curricula.

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Lifecycle

2022-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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