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V2466-20 20 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chiropractic services may be VAT exempt if the professional proves the 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 possesses the necessary professional qualifications to ensure the quality of care.

The question raised

Whether said 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 the objective requirements (diagnosis, prevention, or treatment) and subjective requirements (professional with sufficient qualification) are met. In the case of chiropractic, if the professional holds titles issued by centers accredited by international bodies such as the CCEI, they possess the qualifications to apply the exemption under Article 20.One.3º of Law 37/1992.

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