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V2386-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Physiotherapy services provided by healthcare professionals are exempt from VAT if they are for the treatment of diseases

A query is made as to whether physiotherapy services included in the invoice of a nursing home are exempt from VAT. The DGT determines that physiotherapy is a service independent of residential care and is exempt if it is for the purposes of diagnosis, prevention, or treatment of diseases.

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Lifecycle

2021-08-23PublishedPublished 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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