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V2856-18 ·5 November 2018 ·consulta-vinculante Medium impact
Tax

Nutrition services for disease diagnosis, prevention or treatment are exempt from VAT

A physiotherapist has enquired whether nutrition services provided in their clinic are exempt from VAT. The DGT has ruled that the exemption applies if the services constitute healthcare for the purpose of diagnosing, preventing or treating diseases and are provided by healthcare professionals, such as nutritionists.

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Lifecycle

2018-11-05PublishedPublished 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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