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V3103-21 ·13 December 2021 ·consulta-vinculante Medium impact
Tax

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

An individual providing osteopathy services has enquired whether their services are exempt from VAT. The DGT has ruled that the exemption for healthcare services depends on whether the service is for diagnosis, prevention, or treatment, and whether the provider holds the necessary professional qualifications, even if the profession is not regulated in Spain.

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2021-12-13PublishedPublished 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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