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V2349-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Pedagogy services subject to 21% VAT as they are not classified as healthcare activities

A pedagogy professional inquired whether their cognitive-behavioural interventions for children are exempt from VAT. The DGT ruled that they are not exempt as they do not constitute healthcare services; therefore, the standard rate of 21% must be applied, or the reduced rate of 10% if they fall under social assistance.

The question raised

VAT taxation of the described activities: exemption and tax rate, where applicable.

The DGT's ruling

Pedagogy services are not exempt from VAT because they are not provided by a medical or healthcare professional according to the legal definition. Therefore, they are subject to the general rate of 21%. However, if the services are provided within the scope of social assistance (child and youth protection) by public law entities or private entities of a social nature, the reduced rate of 10% shall apply.

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