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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.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las actividades descritas y tipo impositivo aplicable. Sujeción de los servicios que presten el psicólogo y el logopeda al centro, que será quien facture a su vez a los clientes.
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