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V2148-17 21 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Psychological assistance services may be VAT exempt if clinical, or subject to 10% under certain conditions

A company sought clarification on whether its psychological assistance services for a gender violence observatory were exempt from VAT. The DGT indicates that the exemption only applies if the services are clinical psychology or are provided by a social welfare entity.

The question raised

Taxation under Value Added Tax and the applicable tax rate.

The DGT's ruling

Psychological services are exempt from VAT if they constitute healthcare services for the diagnosis, prevention, or treatment of diseases (clinical psychology). If they are not clinical services, the reduced rate of 10% shall apply provided they are considered part of a social assistance program and are provided by an entity of a social nature. In any other case, the general rate of 21% shall apply.

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