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V1601-14 20 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Psychologist services in an Alzheimer's day centre may be subject to 10% or 21% VAT

A psychologist has requested clarification on whether their services in a day workshop for people with Alzheimer's are VAT exempt or which rate applies. The DGT has determined that the social assistance exemption does not apply as the provider is a natural person, and the rate will be 10% provided the services do not qualify as healthcare.

The question raised

Exemption of services provided by the psychologist. In the event of non-exemption, the applicable tax rate.

The DGT's ruling

The services of a psychologist are not exempt due to social assistance (art. 20.one.8º) because the professional, as a natural person, is not a private establishment of a social nature. If the services are clinical psychology (diagnosis, prevention, or treatment), they are exempt pursuant to art. 20.one.3º. If they are not healthcare services, the reduced rate of 10% applies (art. 91.one.2.7º), unless they are not included in a social assistance program, in which case the general rate of 21% would apply.

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