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V1139-20 29 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Physiotherapy and therapeutic gymnastics services are VAT exempt if intended for diagnosis, prevention, or treatment

A query was raised regarding whether the prescription and supervision of therapeutic gymnastics by a physiotherapist is subject to or exempt from VAT. The DGT ruled that these services are exempt provided they are carried out for the purposes of diagnosing, preventing, or treating diseases.

The question raised

Whether the prescription and supervision of therapeutic gymnastics by a physiotherapist is an activity subject to and exempt from Value Added Tax.

The DGT's ruling

Medical, surgical, and healthcare assistance services relating to the diagnosis, prevention, or treatment of diseases, provided by medical or healthcare professionals, such as physiotherapists, are exempt. This includes group treatments such as gymnastics or therapeutic rehabilitation, regardless of whether there is a prior medical prescription. Physiotherapeutic methods for weight loss or aesthetic massages performed independently of a medical treatment are not exempt.

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