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The consultant asks whether physiotherapy services constitute professional activities subject to IRPF withholding and their VAT treatment. The DGT states that these are professional earnings and VAT exemption depends on whether the services have a diagnostic, preventive or therapeutic purpose.
Cuestión planteada 1.- En relación con el IRPF: si las rentas obtenidas pueden calificarse como profesionales y, en consecuencia, están sometidas a retención a cuenta del mismo.
Los servicios de fisioterapia son rendimientos de actividades profesionales al estar incluidos en el IAE. La obligación de retener IRPF dependerá de que el pagador sea un obligado a retener según el RIRPF. En cuanto al IVA, estarán exentos los servicios de asistencia médica, quirúrgica o sanitaria destinados al diagnóstico, prevención o tratamiento de enfermedades, prestados por profesionales sanitarios.
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