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V2995-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Psychomotricity services may be exempt or subject to 10% or 21% VAT depending on purpose and provider

A professional providing psychomotricity services for children with ASD seeks clarification on VAT taxation. The DGT indicates that exemption depends on whether the services constitute clinical psychology for therapeutic purposes or are classified as social assistance.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for psychomotricity professionals, distinguishing between exempt therapeutic services and taxable social assistance.

Lifecycle

2019-10-28PublishedPublished 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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