Skip to content
Back to index
V0366-18 12 February 2018 · SG de Fiscalidad Internacional Criterion in force
IVA · exención de asistencia sanitaria

Optician therapeutic health services exempt from VAT

An optician enquires about VAT application to treatments for visual/auditory disabilities, vocational courses, and foreign health professionals. The DGT clarifies IAE headings, VAT exemption for therapeutic health services, and conditions for exemption in educational services.

The question raised

Question raised 1. Tax headings for Business Activities Tax (IAE) for the exercise of the activities.

The DGT's ruling

Diagnostic, prevention, and treatment services for diseases provided by qualified opticians are exempt from VAT. Vocational training is exempt if provided by authorized entities and has an educational, non-recreational character. Italian professionals are taxed in Italy, unless they maintain a fixed establishment in Spain due to permanence or recurrence.

Free assessment and quote