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V2667-19 30 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · recargo de equivalencia

Naturopathy activities subject to general VAT regime and direct estimation for Income Tax

A herbalist trader currently under the equivalence surcharge regime has requested clarification on how to tax a new naturopathy service activity. The Directorate General for Taxes (DGT) has ruled that naturopathy will be subject to the general VAT regime and the direct estimation method for Personal Income Tax (IRPF).

The question raised

Question raised 1st VAT taxation regimes.

The DGT's ruling

The provision of naturopathy services is not included in the equivalence surcharge regime; therefore, it must be taxed under the general VAT regime via Form 303. This activity shall be considered a differentiated sector from retail trade activities. For Personal Income Tax (IRPF), as they are not included in the objective estimation method, both activities must determine their net income through the direct estimation method.

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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