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V0017-14 10 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Physiotherapy services exempt from VAT if they involve diagnosis, prevention, or treatment of diseases

An osteopathy and pilates company has enquired whether therapeutic massage services provided by physiotherapists are exempt from VAT. The DGT has ruled that the exemption applies only to healthcare services intended to treat, prevent, or diagnose diseases, and that services provided for aesthetic or slimming purposes are subject to the standard VAT rate.

The question raised

Exemption. Applicable tax rate.

The DGT's ruling

Medical, surgical, or healthcare assistance services for the diagnosis, prevention, or treatment of diseases, provided by medical or healthcare professionals, including physiotherapists, are exempt from VAT. This exemption remains applicable even if the professional operates through a commercial company. However, physiotherapy services for aesthetic, relaxation, or slimming purposes, performed independently of a medical treatment, are subject to the general rate of 21%.

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