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V2465-20 20 July 2020 · SG de impuestos sobre el Consumo Criterion in force
IVA · exención

Chiropractic services may be VAT exempt if the professional proves required qualifications

An individual providing chiropractic services has enquired whether their services are exempt from VAT. The DGT has determined that, although chiropractic is not a regulated healthcare profession in Spain, the exemption applies if the professional holds the necessary professional qualifications to ensure the quality of care.

The question raised

Whether such provision of services is exempt from Value Added Tax.

The DGT's ruling

The VAT exemption for healthcare services does not require the profession to be regulated by national legislation, provided that two requirements are met: that the service is for the diagnosis, prevention, or treatment of diseases, and that the provider possesses the required professional qualifications. In the case of chiropractic, if the professional holds degrees issued by centers accredited by bodies such as the Council on Chiropractic Education International (CCEI), it is considered that they possess the qualifications to apply the exemption.

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