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The taxpayer inquired whether physiotherapy services provided within their hammam are exempt from VAT. The DGT ruled that exemption depends on whether the services are ancillary to the hammam (subject to the 21% rate) or constitute independent healthcare services with therapeutic purposes (exempt).
Cuestión planteada Si los servicios de fisioterapia expuestos están exentos del impuesto sobre el valor añadido.
Los servicios de fisioterapia están exentos de IVA si consisten en asistencia sanitaria para el diagnóstico, prevención o tratamiento de enfermedades, prestados por profesionales sanitarios. Si los servicios de fisioterapia se consideran accesorios al servicio principal de baños, tributarán al tipo general del 21%. Por el contrario, si se prestan de forma individualizada y con fines terapéuticos, están exentos, incluyendo gimnasia de rehabilitación, acupuntura u osteopatía. Los masajes con fines estéticos o relajantes no están exentos y tributan al 21%.
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