Skip to content
V2153-17 ·21 August 2017 ·consulta-vinculante Medium impact
Tax

Rehabilitation and therapy services may be VAT exempt or subject to 10% or 21% rates depending on nature and provider

A query was raised regarding the VAT treatment of rehabilitation, occupational therapy, and physiotherapy services provided by an individual authorised for social assistance to a day centre. The DGT has determined that exemption or reduced rates depend on whether the services constitute healthcare or social assistance.

In 6 key points

Lifecycle

2017-08-21PublishedPublished 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