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A senior health documentation technician enquires about the VAT treatment of her psychogenealogy consultations and psychology classes. The DGT indicates that consultations are subject to VAT unless they qualify as healthcare services, and courses are exempt only if the subjects are included in official curricula.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Los servicios de psicogenealogía están sujetos al IVA, salvo que sean prestaciones de asistencia sanitaria para diagnóstico, prevención o tratamiento de enfermedades. Los cursos de formación están exentos si las materias impartidas se incluyen en algún plan de estudios del sistema educativo. Si no se cumplen estos requisitos, se aplicará el tipo general del 21 por ciento.
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