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V2343-20 9 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chiropractic services may be VAT exempt if the professional holds the required professional 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 applies if the professional can prove they possess the necessary 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 legislation, provided that objective requirements (diagnostic, preventive, or treatment services) and subjective requirements (professional with sufficient qualifications) are met. In the case of chiropractic, if the professional holds degrees from centers accredited by bodies such as the Council on Chiropractic Education International (CCEI), they possess the qualifications to apply the exemption under Article 20.One.3º of Law 37/1992.

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