Skip to content
V5438-26 ·4 August 2026 ·consulta-vinculante Medium impact
Tax

Nutritionist services are VAT exempt only if intended for diagnosis, prevention, or treatment of diseases

A self-employed nutritionist inquired whether preparing menus for elderly care homes is exempt from VAT. The DGT ruled that the healthcare exemption only applies if the services are intended for therapeutic purposes, diagnosis, prevention, or the treatment of diseases.

In 6 key points

Lifecycle

2026-08-04PublishedPublished 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