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V2335-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access fees for a company's services are subject to 21% VAT

A company providing psychology, physiotherapy, and other healthcare services has enquired whether its access fees are exempt from VAT. The DGT has determined that these fees do not constitute healthcare services and must be taxed at the standard rate.

The question raised

Taxation of the access fee.

The DGT's ruling

Access fees that allow members to enjoy services under better conditions are service provisions subject to the general VAT rate of 21%. The healthcare exemption does not apply because the services consulted do not meet the requirements for diagnosis, prevention, or treatment of diseases provided by medical or healthcare professionals. The reduced rate is not applicable to the taxpayer's services according to current regulations.

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