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V1958-22 14 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Dietitian-nutritionist services are exempt from VAT only if they are for the purpose of diagnosis, prevention, or treatment of diseases

A senior technician in dietetics inquires whether their nutritional education sessions are exempt from VAT. The DGT responds that the exemption depends on whether the service has a health purpose of diagnosis, prevention, or treatment of diseases, or if the subjects taught are included in official curricula.

The question raised

Question raised: Questioning the possible exemption for Value Added Tax purposes of the activity performed.

The DGT's ruling

Dietitian-nutritionist services, as healthcare professionals, are exempt from VAT if their action is for the purpose of diagnosis, prevention, or treatment of diseases. The exemption does not apply if the purpose is aesthetic or weight loss without a medical basis. On the other hand, training sessions will be exempt if the subjects taught are included in any curriculum of the educational system.

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