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V2348-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Psychologist services in elderly care homes subject to VAT at 10% or 21%

A psychologist has requested clarification on whether their services in residential care homes for the elderly are exempt from VAT. The DGT has ruled that the social assistance exemption does not apply and that the healthcare exemption only applies if the services provided are clinical psychology services.

The question raised

Taxation under Value Added Tax on the services provided.

The DGT's ruling

The services of a psychologist in elderly care residences are subject to VAT, applying the 10% rate if they are not clinical psychology services. The general rate of 21% shall apply if the services are not considered included in a social assistance program or within a healthcare framework such as clinical psychology. The exemption for social assistance is not applicable because the psychologist as a natural person is not a private establishment of a social nature.

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