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V2430-21 22 September 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Osteopathy services may be VAT exempt if the professional holds the required qualifications

An association of osteopaths has enquired whether their services are exempt from VAT. The DGT has responded that, although osteopathy is not a regulated healthcare profession in Spain, the exemption applies if the professional can demonstrate they possess the necessary professional qualifications.

The question raised

Question posed: Whether said provision of services is exempt from Value Added Tax.

The DGT's ruling

The exemption for healthcare services requires an objective requirement (services for the diagnosis, prevention, or treatment of diseases) and a subjective requirement (provider with professional qualification). According to the CJEU case law, the exemption is not limited solely to professions regulated by national law, but allows for the inclusion of those who possess sufficient qualifications. In the case of osteopaths, if they possess the required training and qualifications, their services are exempt from VAT.

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