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V1136-22 20 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for psychology and logopedics services requires medical purpose

The DGT confirms that VAT exemption applies only if psychological and logopedic services are provided for diagnostic, preventive or therapeutic purposes in a multidisciplinary centre.

The question raised

Liability for Value Added Tax of the described activities and the applicable tax rate. Liability of the services provided by the psychologist and the speech therapist to the center, which will in turn invoice the clients.

The DGT's ruling

Psychopedagogy, music therapy, and yoga services are subject to VAT. Services provided by psychologists and speech therapists are exempt if they have a therapeutic purpose of diagnosis, prevention, or treatment of diseases, provided they are healthcare professionals. If these requirements are not met, or if the psychologist performs guidance or counseling tasks, the services shall be subject to VAT. The general tax rate is 21%, unless pedagogy services fall under social assistance, in which case a 10% rate shall apply.

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