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A query was raised regarding whether therapeutic gymnastics and Pilates services provided in a physiotherapy clinic are exempt from VAT. The DGT has determined that therapeutic gymnastics constitutes exempt healthcare assistance, whereas Pilates is considered a sport subject to the standard rate.
Cuestión planteada Tributación de los anteriores servicios.
Los servicios de asistencia médica, quirúrgica o sanitaria para diagnóstico, prevención o tratamiento de enfermedades están exentos de IVA si son prestados por profesionales sanitarios, incluidos los fisioterapeutas. Esto incluye la gimnasia o rehabilitación terapéutica, independientemente de que exista prescripción médica previa. No obstante, la enseñanza o práctica del método Pilates se califica como un deporte y está sujeta al tipo impositivo general del 21%. Los servicios de masajes estéticos o adelgazamiento no exentos de tratamiento médico también tributan al 21%.
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