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V2060-22 ·23 September 2022 ·consulta-vinculante Medium impact
Tax

Osteopathy services may be VAT exempt if provided for diagnosis, prevention, or treatment of diseases

An association of osteopaths has enquired whether their services are exempt from VAT. The DGT indicates that exemption requires services to constitute healthcare (diagnosis, prevention, or treatment of diseases) and for the provider to hold the required professional qualifications, even if the profession is not regulated in Spain.

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2022-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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