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A query is made as to whether physiotherapy services included in the invoice of a nursing home are exempt from VAT. The DGT determines that physiotherapy is a service independent of residential care and is exempt if it is for the purposes of diagnosis, prevention, or treatment of diseases.
Question posed: Exemption of the physiotherapy services described in the Value Added Tax.
Physiotherapy services provided by healthcare professionals are exempt from VAT when they consist of assistance for the diagnosis, prevention, or treatment of diseases. However, if the services are for weight loss, aesthetic massages, or relaxation without relation to a medical treatment, they shall be taxed at the general rate of 21%. As it is a service independent of residential care, if invoiced at a single price, the taxable base must be determined proportionally to the market value of each service.
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