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A professional association queried whether services provided by human nutrition and dietetic professionals are exempt from VAT. The Directorate General for Taxes (DGT) ruled that the exemption applies if the services are intended for the diagnosis, prevention, or treatment of diseases and are provided by healthcare professionals as defined by law.
This ruling clarifies the VAT status for nutritionists, establishing that exemption depends on the clinical nature of the service and the professional's legal status rather than the mere provision of dietary advice.
The tax team reviews your specific situation.
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