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V2707-20 ·3 September 2020 ·consulta-vinculante Medium impact
Tax

Chiropractic services may be VAT exempt if the professional holds the required professional qualifications

A commercial entity providing chiropractic services through medical professionals has queried whether its services are exempt from VAT. The DGT has determined that the exemption applies if objective requirements are met (assistance for diagnosis, prevention, or treatment) and subjective requirements are met (a professional with sufficient qualifications, even if it is not a regulated profession in Spain).

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2020-09-03PublishedPublished 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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