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V0502-26 5 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Online psychotherapy services taxed at 21% VAT if not provided by qualified health professionals

A company asks whether its emotional psychotherapy services and courses for professionals are exempt from VAT. The DGT states that the health service exemption does not apply if the services are not diagnostic, preventive, or therapeutic treatments provided by qualified health professionals under Law 44/2003.

The question raised

Exención en el Impuesto sobre el Valor Añadido, por prestar servicios relacionados con la psicología clínica.

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