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V2500-21 ·4 October 2021 ·consulta-vinculante Medium impact
Tax

Physiotherapy services integrated into a gym are taxed at 21% if deemed ancillary to the main service

A sports company has enquired whether physiotherapy services within its health area are exempt from VAT. The DGT has ruled that if these services are ancillary to the use of the gym, they are subject to the general rate of 21%; however, if they are provided individually and meet health requirements, they are exempt.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between ancillary services and independent healthcare provision, affecting how fitness centres must apply VAT to physiotherapy services.

Lifecycle

2021-10-04PublishedPublished 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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