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V2948-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Speech therapy services for voice feminisation or masculinisation may be subject to VAT depending on their purpose

A speech therapist has enquired whether their voice feminisation and masculinisation services are exempt from VAT. The DGT has ruled that for a health exemption to apply, services must be intended for the diagnosis, prevention, or treatment of diseases.

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2021-11-19PublishedPublished 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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