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An occupational therapist asks whether her services are VAT exempt when invoiced through a commercial company that subsequently invoices the end client. The DGT rules that the exemption applies if the services are for diagnostic, preventive, or therapeutic purposes and are materially provided by healthcare professionals.
Cuestión planteada Exención de los servicios prestados por la consultante de conformidad con la Ley del Impuesto sobre el Valor Añadido.
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