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V5431-26 ·31 July 2026 ·consulta-vinculante Medium impact
Tax

Online psychology services may be exempt from VAT if for healthcare purposes

A psychology college asks whether online psychology services are exempt from VAT. The DGT responds that exemption applies if the services are for diagnosis, prevention, or treatment of diseases and are provided by healthcare professionals.

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2026-07-31PublishedPublished 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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