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V5473-16 ·28 December 2016 ·consulta-vinculante Medium impact
Tax

Physical analysis and injury prevention routines are subject to 21% VAT

A taxpayer has inquired whether their services, consisting of physical analysis and the establishment of routines to prevent injuries, are exempt from VAT. The Directorate-General for Taxes (DGT) has ruled that they are not, as these do not constitute medical, surgical, or healthcare services, nor are they provided by medical or healthcare professionals.

In 6 key points

How it affects those involved

Businesses providing fitness, physical assessment, or injury prevention routines must apply the standard VAT rate of 21% rather than seeking healthcare exemptions.

Lifecycle

2016-12-28PublishedPublished 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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