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V2454-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

Homeopathy and naturopathy services provided by doctors may be VAT exempt if for therapeutic purposes

A doctor has requested clarification on whether their homeopathy, naturopathy, and parasanitary services are subject to VAT. The DGT has ruled that these services are exempt, provided they are performed by medical professionals and are intended for the diagnosis, prevention, or treatment of diseases.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for medical professionals offering alternative therapies, ensuring that such services qualify for exemption if they meet the strict criteria of being diagnostic or therapeutic in nature.

Lifecycle

2019-09-13PublishedPublished 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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