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V2149-20 25 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

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

An association of chiropractors has queried 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 professionals demonstrate they possess the required professional qualifications.

The question raised

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

The DGT's ruling

The VAT exemption for healthcare services does not require the profession to be regulated by national law, provided that objective requirements (diagnostic, preventive, or treatment services) and subjective requirements (professional with sufficient qualification) are met. In the case of chiropractors, if they hold titles issued by centers accredited by bodies such as the Council on Chiropractic Education (CCE), they possess the qualifications for the exemption.

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