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V2681-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

Animal-assisted therapy services may be VAT exempt if clinical psychology or subject to 10% rate if social assistance

A professional association of psychologists has consulted on the taxation of animal-assisted therapy for children with disorders. The DGT has indicated that VAT exemption depends on whether the service is classified as clinical psychology or as social assistance under specific requirements.

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2019-10-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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