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V2257-20 2 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · exención de asistencia sanitaria

Health services exempt from VAT; personal training and pilates taxed at 21%

A health society seeks clarification on VAT treatment of its activities and the nature of its partners' income. The DGT confirms that health assistance services are exempt, while sports activities are subject to the general VAT rate.

The question raised

Question raised 1.) Value Added Tax treatment of each of the activities carried out at the center.

The DGT's ruling

Medical, surgical, or healthcare services (diagnosis, prevention, or treatment) provided by healthcare professionals such as physiotherapists are exempt from VAT, even if invoiced through a company. However, aesthetic services, the Pilates method, and personal training are taxed at the general rate of 21%. Regarding Personal Income Tax (IRPF), services provided by partners to the company shall be considered income from economic activity only if the activity is listed in the Second Section of the Economic Activities Tax (IAE) and the partner is under the self-employed or mutual insurance regime.

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