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A local council has requested a ruling on the VAT treatment of psychology and speech therapy services provided to children with developmental disorders. The Directorate General for Taxes (DGT) has determined that these services are subject to VAT, applying either the 10% or 21% rate depending on their specific nature.
This ruling clarifies the tax obligations for healthcare and social service providers, distinguishing between medical services eligible for reduced rates and other professional services subject to the standard rate.
The tax team reviews your specific situation.
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