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V0052-14 14 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Physiotherapy services are VAT exempt if intended for diagnosis, prevention, or treatment

A query was raised regarding whether physiotherapy services are VAT exempt or subject to a specific tax rate. The DGT ruled that they are exempt if provided as healthcare services for treating, preventing, or diagnosing illnesses, but are subject to the 21% rate if intended for aesthetic or weight loss purposes.

The question raised

Question raised: VAT taxation on 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 for the diagnosis, prevention, or treatment of diseases are exempt from VAT, including those provided by physiotherapists. This exemption remains applicable even if the professional operates through a commercial company. However, services for aesthetic, relaxation, or slimming purposes, performed outside the scope of a medical treatment, are subject to the general rate of 21%.

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