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V2148-20 25 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chiropractic services may be VAT exempt if the professional proves the required qualifications

An individual providing chiropractic services has enquired whether their services are exempt from VAT. The DGT has determined that, although chiropractic is not a regulated healthcare profession in Spain, the exemption applies if the professional possesses the necessary professional qualifications to guarantee the quality of the service.

The question raised

Whether said provision of services is exempt from Value Added Tax.

The DGT's ruling

The exemption for healthcare services requires an objective requirement (diagnostic, preventive, or disease treatment services) and a subjective requirement (provider with professional qualifications). According to the CJEU case law, the exemption is not limited exclusively to professions regulated by national law, provided that sufficient qualification is demonstrated. In this case, as the taxpayer holds a degree issued by centers accredited by the International Council on Chiropractic Education, they possess the qualifications for the exemption.

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