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V3256-18 ·20 December 2018 ·consulta-vinculante Medium impact
Tax

Physiotherapy services for the treatment of diseases are exempt from VAT

A query was raised regarding whether physiotherapy services provided by a sports centre are exempt from VAT. The DGT ruled that they are exempt if they consist of healthcare services for the diagnosis, prevention, or treatment of diseases.

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Lifecycle

2018-12-20PublishedPublished 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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