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A dietitian and nutrition technician inquires whether their training activities, nutrition for specific pathologies, and food labelling are exempt from VAT. The DGT rules that health exemptions depend on the therapeutic purpose and whether the training is included in official curricula.
Cuestión planteada Exención en el Impuesto sobre el Valor Añadido de las actividades mencionadas.
Los servicios de dietistas-nutricionistas están exentos si consisten en asistencia sanitaria para el diagnóstico, prevención o tratamiento de enfermedades. No están exentos los servicios con fines estéticos, relajantes o de pérdida de peso sin base médica, ni el etiquetado de alimentos. La formación está exenta solo si las materias impartidas se incluyen en algún plan de estudios del sistema educativo oficial.
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