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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.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de los servicios prestados.
Los servicios de un psicólogo en residencias de tercera edad están sujetos a IVA, aplicando el tipo del 10% si no son servicios de psicología clínica. Se aplicará el tipo general del 21% si los servicios no se consideran incluidos en un programa de asistencia social ni en un marco de asistencia sanitaria como psicología clínica. La exención por asistencia social no es aplicable porque el psicólogo como persona física no es un establecimiento privado de carácter social.
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