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V0051-14 14 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A query was raised regarding whether physiotherapy services are VAT-exempt or which tax rate applies. The DGT ruled that healthcare services intended to treat, prevent, or diagnose diseases are exempt, whereas services of an aesthetic or slimming nature are subject to the standard rate.

The question raised

Question raised: Value Added Tax treatment of services provided by physiotherapists. Exemption of the services provided, or the applicable tax rate if they are not exempt.

The DGT's ruling

Medical, surgical, or healthcare assistance services relating to the diagnosis, prevention, or treatment of diseases provided by healthcare professionals, including physiotherapists, are exempt. Prior medical prescription is not required if the service has a therapeutic purpose. Services for aesthetic, relaxation, or slimming purposes, performed outside of a medical treatment, are taxed at the general rate of 21%.

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