Skip to content
V2000-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

Sexual therapy services taxed at 21% VAT, unless provided as healthcare by medical or health professionals

An individual has enquired whether their sexual therapy services for sexual health are exempt from VAT. The DGT has ruled that the social assistance exemption does not apply as the provider is a natural person, and a healthcare exemption only applies if the service is for the diagnosis, prevention, or treatment of diseases and is provided by a medical or health professional.

In 6 key points

How it affects those involved

This ruling clarifies that sexual therapy services generally fall under the standard VAT rate unless they strictly meet the criteria for medical healthcare services provided by qualified professionals.

Lifecycle

2017-07-26PublishedPublished 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