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V3497-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A query was raised regarding whether physiotherapy services provided through a clinic are subject to VAT. The DGT ruled that they are exempt if they constitute healthcare services intended to treat, prevent or diagnose diseases.

In 6 key points

Lifecycle

2019-12-20PublishedPublished 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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