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V3169-17 ·11 December 2017 ·consulta-vinculante Medium impact
Tax

Clinical psychology services for diagnosis, prevention or treatment are exempt from VAT

A query was raised regarding whether psychology services provided by a professional are subject to VAT or qualify for an exemption. The DGT ruled that only healthcare services provided for therapeutic purposes are exempt.

In 6 key points

Lifecycle

2017-12-11PublishedPublished 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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