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Therapeutic chiropractic services may be VAT-exempt under specific conditions
V5417-26
Psychological services exempt from VAT if for diagnosis, prevention or treatment of diseases
V5258-26
Commission for patient referrals between psychologists subject to VAT as not a healthcare service
V1681-26
Pilates sessions exempt from VAT only if for diagnostic, preventive or therapeutic purposes
V1451-26
Multidisciplinary centre services must be taxed separately by nature and purpose
V1429-26
Hair loss treatments exempt from VAT only if for medical diagnosis, prevention or treatment
V0842-26
Healthcare services by senior dietetic technicians exempt from VAT if therapeutic in purpose
V0635-26
Pharmaceutical services exempt from VAT only if for diagnosis, prevention or treatment of diseases
V0638-26
Psychological services exempt from VAT only if for diagnostic, preventive or therapeutic purposes
V0171-26
Los servicios de asesoramiento y supervisión profesional entre psicólogos están sujetos al IVA
V0873-25
La exención de IVA en servicios de asistencia sanitaria telemática depende de que la actividad principal sea la asistencia y no el suministro de contenidos digitales
V0826-25
3D surgical models subject to 21% VAT, not exempt for healthcare
V0650-25
The collection of samples for anti-doping controls may be subject to VAT depending on the nature of the activity and the consideration
V0199-25
Psychotherapy via videoconference is not a service provided by electronic means and is subject to VAT
V0068-25
Physiotherapy deemed a professional activity; VAT exemption depends on service purpose
V0781-23
Optician therapeutic health services exempt from VAT
V0366-18
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