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V3478-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

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

A commercial entity providing chiropractic services through medical professionals has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption applies if objective requirements are met (assistance for diagnosis, prevention, or treatment) and subjective requirements are satisfied (the professional must hold the necessary qualifications, even if the profession is not regulated in Spain).

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Lifecycle

2020-12-02PublishedPublished 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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