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V1451-26 9 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Pilates sessions exempt from VAT only if for diagnostic, preventive or therapeutic purposes

A health and wellbeing clinic asks whether pilates sessions are VAT-exempt. The DGT responds that VAT exemption for healthcare services applies only if the services have a therapeutic purpose—diagnosis, prevention or treatment of diseases—and are provided by healthcare professionals.

The question raised

Question posed: It is questioned, for the purposes of Value Added Tax, whether pilates sessions are exempt pursuant to Article 20.One.3.º of Law 37/1992, of 28 December, on Value Added Tax.

The DGT's ruling

For pilates sessions (or similar group treatments) to be exempt, they must meet two requirements: they must be provided by medical or healthcare professionals and their purpose must be the diagnosis, prevention, or treatment of diseases. If the service does not have that therapeutic purpose, it will be subject to the general rate of 21 percent. A prior medical prescription is not necessary as long as the health objective is met.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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