Skip to content
Back to index
V1619-17 22 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Occupational therapy services exempt from VAT if used for diagnosis, prevention, or treatment of diseases

A query was raised regarding whether the services of an occupational therapy professional are exempt from VAT. The DGT ruled that, as they are considered healthcare professionals, their services are exempt provided they are intended for the diagnosis, prevention, or treatment of diseases.

The question raised

Taxation under Value Added Tax

The DGT's ruling

Medical, surgical, or healthcare services for the diagnosis, prevention, or treatment of diseases are exempt from VAT if provided by medical or healthcare professionals. Certified occupational therapists are considered healthcare professionals. The exemption applies even if the services are invoiced through a commercial company. Services involving alternative weight loss methods or aesthetic massages performed independently of a medical treatment are not exempt.

Book your free first meeting