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V2636-14 7 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Music therapy services subject to VAT at 10% or 21% depending on social assistance classification

A query was made regarding the taxation of music therapy services provided in both private settings and public healthcare centres. The DGT has determined that these services are not exempt from VAT because music therapy is not a regulated healthcare profession.

The question raised

Question posed: Taxation of activities carried out by music therapists, both at the public and private service levels.

The DGT's ruling

Music therapy services are subject to VAT as they are not provided by medical or healthcare professionals pursuant to Law 37/1992. The reduced rate of 10% shall apply if the services are considered included in a social assistance program. Otherwise, the general rate of 21% shall apply.

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