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V1989-17 ·24 July 2017 ·consulta-vinculante Medium impact
Tax

Healthcare and social assistance services provided by an association may be VAT exempt

A non-profit association has requested clarification on whether physiotherapy and psychology services for children with special needs are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that the exemption depends on whether the services qualify as healthcare or social assistance.

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2017-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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