Skip to content
Back to index
V1989-17 24 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Healthcare and social assistance services provided by an association may be VAT exempt

A non-profit association has requested clarification on whether physiotherapy and psychology services for children with special needs are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that the exemption depends on whether the services qualify as healthcare or social assistance.

The question raised

Question raised: Taxation of services provided by the association. Applicable exemption.

The DGT's ruling

Medical, surgical, or healthcare assistance services for the diagnosis, prevention, or treatment of diseases are exempt if provided by healthcare professionals, even if acting through a company. Psychology services are only exempt in their clinical branch. On the other hand, social assistance services are exempt if the entity is considered a private establishment of a social nature. Services that do not meet these requirements shall be subject to the general rate of 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact