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V1141-17 12 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · psicología clínica

Psychology services for immigrants are VAT exempt only if they are clinical psychology services

A psychologist has requested clarification on whether providing care to immigrants at a consulate is exempt from VAT. The DGT has ruled that such services are only exempt if they constitute clinical psychology services; otherwise, the reduced rate of 10% or the standard rate of 21% shall apply.

The question raised

VAT taxation on immigrant care services provided outside of their clinic.

The DGT's ruling

Psychology services are exempt from VAT when they constitute clinical psychology healthcare services, regardless of whether they are provided in the clinic or at the consulate. If they are not clinical psychology services, the exemption for social assistance does not apply to natural persons or entities without a social character. In those cases, the reduced rate of 10% shall apply if they are not considered part of a social assistance program, or the general rate of 21% if they do not meet any of the aforementioned conditions.

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