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V2149-17 21 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Neurofeedback services provided by psychologists may be VAT exempt if classified as clinical psychology or healthcare services

A psychologist has requested clarification on whether neurofeedback services for patients with ADHD are exempt from VAT. The DGT has ruled that the exemption only applies if the services constitute healthcare, diagnosis, prevention, or treatment of diseases within the framework of clinical psychology.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido

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