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V2141-22 ·13 October 2022 ·consulta-vinculante Medium impact
Tax

Dietitian-nutritionist services exempt from VAT if for health purposes; e-books taxed at 4%

A dietitian-nutritionist inquires whether their diagnostic and treatment services for eating disorders are exempt from VAT and which rate applies to their e-book. The DGT rules that services are exempt if they have a health purpose and the reduced rate applies to the e-book.

In 6 key points

How it affects those involved

This ruling clarifies the VAT exemption criteria for nutritional services based on their therapeutic intent and confirms the reduced VAT rate for digital books.

Lifecycle

2022-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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