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V2611-20 31 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Psychology and rehabilitation services may be VAT exempt if health requirements are met

An entity providing intermediation for psychology, rehabilitation, training, and office rental services has requested a ruling on its VAT status. The DGT has determined that healthcare assistance is exempt, whereas premises rental and certain training or aesthetic services are not.

The question raised

Cuestión planteada Tributación de los servicios descritos en el Impuesto sobre el Valor Añadido.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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