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A company providing medical, nutritional, and personal training services via telematics has requested a ruling on its VAT status. The DGT has determined that healthcare exemption depends on the therapeutic purpose and the professional's qualifications, whereas training services would only be exempt if the company is a social welfare entity.
Cuestión planteada Tributación a efectos del Impuesto sobre el Valor Añadido de las prestaciones de servicios realizadas por la consultante
La exención del artículo 20.Uno.3º de la Ley 37/1992 requiere que los servicios sean de asistencia médica, quirúrgica o sanitaria para diagnóstico, prevención o tratamiento de enfermedades, y que sean prestados por profesionales médicos o sanitarios. Los servicios de nutrición solo están exentos si tienen ese fin terapéutico; de lo contrario, tributan al 21%. Los servicios de entrenador personal solo gozan de la exención del artículo 20.Uno.13º si la entidad es de carácter social. Si se prestan varios servicios por un precio único, cada uno debe tributar según su régimen correspondiente.
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