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V2153-20 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 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 is possible if the professional holds the required professional qualifications.

The question raised

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

The DGT's ruling

The VAT exemption for healthcare services requires an objective requirement (diagnostic, preventive, or treatment services) and a subjective requirement (provider with professional qualifications). Although Spanish legislation does not include chiropractors as regulated healthcare professionals, the exemption is not limited exclusively to professions regulated by national law. If the professional proves to possess the necessary professional qualifications, such as holding degrees from centers accredited by international bodies (e.g., ECCE), they may apply the exemption under Article 20.One.3º of Law 37/1992.

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