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V3214-18 ·18 December 2018 ·consulta-vinculante Medium impact
Tax

Clinical dietary consultation for patients is VAT exempt if provided for diagnosis, prevention or treatment

A healthcare professional has enquired whether their clinical dietary services for patients are exempt from VAT. The DGT has ruled that the exemption applies provided the service is intended for the diagnosis, prevention or treatment of diseases and is performed by a healthcare professional.

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2018-12-18PublishedPublished 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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