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V1622-19 28 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Acupuncture services provided by a veterinarian are exempt from VAT if they have a sanitary purpose

A veterinarian inquires whether her acupuncture services for natural persons are exempt from VAT. The DGT responds that, as the veterinarian is a healthcare professional, the exemption applies if the acupuncture is provided for the purposes of diagnosis, prevention, or treatment of diseases.

The question raised

Question raised: Application of the exemption provided in Article 20.One.3º of Law 37/1992 on Value Added Tax to acupuncture services.

The DGT's ruling

For healthcare assistance to be exempt from VAT, two requirements must be met: that the service constitutes medical assistance (diagnosis, prevention, or treatment of diseases) and that it is provided by a medical or healthcare professional. Veterinarians are considered healthcare professionals according to Law 44/2003. Therefore, acupuncture services provided by a veterinarian with a therapeutic purpose are exempt.

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