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A psychologist has enquired whether their psychological treatment services are subject to VAT or if an exemption can be applied. The DGT has ruled that services are exempt only if they have a therapeutic purpose of diagnosis, prevention, or treatment of diseases and are provided by healthcare professionals.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las actividades descritas y posibilidad de aplicar alguna exención por la prestación de los citados servicios.
La exención del artículo 20.uno.3º de la Ley 37/1992 requiere cumplir dos requisitos: uno subjetivo, que el profesional sea médico o sanitario (incluyendo psicólogos diplomados), y uno objetivo, que el servicio consista en diagnóstico, prevención o tratamiento de enfermedades. Por tanto, los servicios de psicología clínica están exentos, pero no lo están los de orientación o asesoramiento. La exención se aplica incluso si el profesional actúa a través de una sociedad mercantil.
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