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V2454-19 13 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Homeopathy and naturopathy services provided by doctors may be VAT exempt if for therapeutic purposes

A doctor has requested clarification on whether their homeopathy, naturopathy, and parasanitary services are subject to VAT. The DGT has ruled that these services are exempt, provided they are performed by medical professionals and are intended for the diagnosis, prevention, or treatment of diseases.

The question raised

Taxation under Value Added Tax

The DGT's ruling

The VAT exemption for healthcare services requires the fulfillment of an objective requirement (services for the diagnosis, prevention, or treatment of diseases) and a subjective requirement (provided by medical or healthcare professionals). Homeopathy and naturopathy treatments provided by physicians are exempt if their purpose is the diagnosis, prevention, and treatment of diseases. If these requirements are not met, the applicable tax rate is 21 percent.

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