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V0091-14 16 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · ictioterapia

Fish pedicures using Garra rufa are subject to standard VAT and classified as aesthetic services

A consultation was made regarding the IAE heading and the applicable VAT rate for the activity of removing dead skin cells using Garra rufa fish. The DGT has determined that the activity must be classified under the heading for beauty salons and that the services are subject to the 21% VAT rate.

The question raised

Question raised 1st IAE heading in which it must be registered.

The DGT's ruling

The activity of ichthyotherapy is not specifically provided for in the IAE Tax Schedules, therefore it must be provisionally classified under heading 972.2 for beauty salons and institutes. Regarding VAT, as it is not included in the cases for reduced rates, the services are taxed at the general rate of 21%. If the limits of Order HAP/2549/2012 are met, the objective estimation method for Personal Income Tax (IRPF) and the simplified special VAT regime shall apply.

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