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V0055-21 20 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Osteopathy services may be VAT exempt if the professional proves required qualifications

An individual providing osteopathy services has enquired whether their services are exempt from VAT. The DGT has determined that, although osteopathy is not a regulated healthcare profession in Spain, exemption is possible if the professional demonstrates they possess the necessary professional qualifications.

The question raised

Whether said provision of services is exempt from Value Added Tax.

The DGT's ruling

The VAT exemption for healthcare services requires an objective requirement (diagnostic, preventive, or treatment services) and a subjective requirement (provider with the status of a medical or healthcare professional). According to the CJEU case law, the exemption is not limited exclusively to professions regulated by national law, provided that the professional possesses the professional qualifications required to guarantee a sufficient level of quality. In the specific case, the professional who possesses the described training and accreditation meets said qualifications to apply the exemption.

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