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V2611-20 ·31 July 2020 ·consulta-vinculante Medium impact
Tax

Psychology and rehabilitation services may be VAT exempt if health requirements are met

An entity providing intermediation for psychology, rehabilitation, training, and office rental services has requested a ruling on its VAT status. The DGT has determined that healthcare assistance is exempt, whereas premises rental and certain training or aesthetic services are not.

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Lifecycle

2020-07-31PublishedPublished 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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