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V2161-22 ·14 October 2022 ·consulta-vinculante Medium impact
Tax

Natural therapy services exempt from VAT only if they constitute medical, surgical or healthcare assistance provided by healthcare professionals

An association of natural therapy professionals has enquired whether their services are exempt from VAT. The DGT has ruled that the exemption only applies if the services are for the diagnosis, prevention or treatment of diseases and are provided by medical or healthcare professionals in accordance with the legal framework.

In 6 key points

How it affects those involved

This ruling clarifies that natural therapies do not automatically qualify for VAT exemption; they must meet strict criteria regarding medical purpose and the professional status of the provider.

Lifecycle

2022-10-14PublishedPublished 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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