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V0305-25 17 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Psychological services without therapeutic purpose are subject to VAT

A psychology graduate enquires whether emotional support and social skills improvement services are exempt from VAT. The DGT responds that only clinical psychological services aimed at diagnosis, prevention or treatment of diseases are exempt.

The question raised

For the purposes of Value Added Tax, it is questioned whether the activity is exempt from the Tax.

The DGT's ruling

The VAT exemption for healthcare professionals requires an objective requirement (services for the diagnosis, prevention, or treatment of diseases) and a subjective requirement (being a medical or healthcare professional). In the case of psychologists, the exemption only applies to the branch of clinical psychology with a therapeutic purpose. Guidance, counseling, or social skills improvement services that do not aim to treat diseases are subject to the tax.

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