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V2000-17 26 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sexual therapy services taxed at 21% VAT, unless provided as healthcare by medical or health professionals

An individual has enquired whether their sexual therapy services for sexual health are exempt from VAT. The DGT has ruled that the social assistance exemption does not apply as the provider is a natural person, and a healthcare exemption only applies if the service is for the diagnosis, prevention, or treatment of diseases and is provided by a medical or health professional.

The question raised

Exemption of the services provided. In the event that the exemption is not applicable, the tax rate.

The DGT's ruling

Sexual therapy services are not exempt as social assistance, as this exemption requires them to be provided by entities of Public Law or private establishments of a social nature, which does not apply to natural persons. For services to be exempt as healthcare, they must meet two requirements: they must be services for the diagnosis, prevention, or treatment of diseases and must be provided by medical or healthcare professionals according to the legal system. If these conditions are not met, the general rate of 21% shall apply.

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