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V2936-17 ·15 November 2017 ·consulta-vinculante Medium impact
Tax

Physiotherapy services for employees may be VAT exempt and not subject to Income Tax if healthcare requirements are met

A company has requested a ruling regarding the VAT and Income Tax treatment of physiotherapy services contracted for its employees. The DGT has determined that these services are exempt from VAT if they constitute healthcare and do not constitute taxable income for Income Tax purposes if provided to cover health expenses not covered by Social Security.

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Lifecycle

2017-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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