Skip to content
V5417-26 ·30 July 2026 ·consulta-vinculante Medium impact
Tax

Therapeutic chiropractic services may be VAT-exempt under specific conditions

A commercial entity asks whether its therapeutic chiropractic and other services (aesthetics, sports, teaching) are subject to or exempt from VAT. The DGT states that chiropractic services may be exempt if used for diagnosis, prevention or treatment of diseases and the professional holds the required qualifications, even if not a regulated healthcare professional.

In 6 key points

Lifecycle

2026-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact