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A sports centre operator has requested clarification on the VAT treatment for nutritionist and physiotherapy services. The DGT has ruled that if these services are ancillary to gym activities, they are subject to the 21% rate. Only physiotherapy services consisting of the diagnosis, prevention, or treatment of diseases are exempt.
Question raised: Application of the exemption for healthcare services to the tax rate corresponding to physiotherapy and nutritionist services.
Nutrition and physiotherapy services considered ancillary to the main gym activity are taxed at the general rate of 21%. Physiotherapy services are only exempt if they consist of healthcare for the diagnosis, prevention, or treatment of diseases, provided by healthcare professionals. Nutrition and dietetics services, as well as massages or slimming treatments, are taxed at 21% if performed outside of a medical action for diagnosis, prevention, or treatment.
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