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V0741-25 22 April 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Naturopathy services subject to 21% VAT as not recognised as a healthcare profession

A person with alternative medicine training in naturopathy enquires whether their services are exempt from VAT as healthcare. The DGT responds that naturopathy is not recognised as a healthcare profession and therefore the general rate applies.

The question raised

Question raised For the purposes of Value Added Tax, it is questioned whether the activity shall be exempt from Tax as a healthcare service pursuant to Article 20.One.3. of Law 37/1992 on Value Added Tax.

The DGT's ruling

The VAT exemption for medical, surgical, and healthcare assistance applies only to medical or healthcare professionals recognized by the legal system. The activity of a naturopath is not recognized as a healthcare profession; therefore, its services are subject to the tax at the general rate of 21 percent.

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