Skip to content
Back to index
V1330-19 7 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Cooking classes are not VAT exempt unless intended for diagnosis, prevention, or treatment of diseases

An individual has enquired whether their natural and health-oriented cooking classes are exempt from VAT. The DGT clarifies that health-related exemptions require the service to be for the diagnosis, prevention, or treatment of diseases and must be provided by healthcare professionals.

The question raised

Taxation of services subject to Value Added Tax.

The DGT's ruling

For health services to be exempt from VAT, two requirements must be met: they must consist of medical assistance (diagnosis, prevention, or treatment of diseases) and they must be provided by medical or health professionals. Services provided by dietitians or nutritionists are exempt only if their activity is aimed at the diagnosis, prevention, and treatment of diseases. Services for aesthetic or relaxation purposes, or weight loss activities carried out outside of a medical intervention, are not exempt.

Book your free first meeting