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V2192-22 ·20 October 2022 ·consulta-vinculante Medium impact
Tax

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A franchisor has requested clarification on whether physiotherapy services provided to its franchisees, and those received from professionals, are exempt from VAT. The DGT has ruled that the exemption applies if the services constitute healthcare for the purpose of treating, preventing, or diagnosing diseases.

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2022-10-20PublishedPublished 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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