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V1365-23 22 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chiropractic services may be exempt from VAT if provided for the diagnosis, prevention, or treatment of diseases

A natural person providing chiropractic services inquires whether their services are exempt from VAT. The DGT indicates that the exemption depends on the services being healthcare for the diagnosis, prevention, or treatment of diseases and on the professional possessing the required qualifications.

The question raised

Question raised: Whether said provision of services is exempt from Value Added Tax.

The DGT's ruling

The VAT exemption for healthcare requires an objective requirement (services for the diagnosis, prevention, or treatment of diseases) and a subjective requirement (medical or healthcare professional). Although Spanish legislation does not include chiropractors as regulated healthcare professionals, the exemption may apply if the professional holds equivalent professional qualifications that guarantee the quality of treatment. However, if the chiropractic services do not refer to the diagnosis, prevention, or treatment of diseases, the exemption shall not be applicable.

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