Skip to content
V2680-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A healthcare company has enquired whether its physiotherapy services and its training courses for yoga and pilates instructors are exempt from VAT. The DGT has determined that physiotherapy is exempt if provided for therapeutic purposes, whereas teaching is only exempt if it is part of an official curriculum.

In 6 key points

Lifecycle

2018-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact