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V2680-18 2 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A healthcare company has enquired whether its physiotherapy services and its training courses for yoga and pilates instructors are exempt from VAT. The DGT has determined that physiotherapy is exempt if provided for therapeutic purposes, whereas teaching is only exempt if it is part of an official curriculum.

The question raised

Whether the indicated physiotherapy treatments would be subject to the exemption provided for in Article 20.One.3º of Law 37/1992. Whether the described teaching services would be subject to the exemption provided for in Article 20.One.9º of Law 37/1992.

The DGT's ruling

Physiotherapy services are exempt if provided by healthcare professionals for the diagnosis, prevention, or treatment of diseases, without the need for a prior medical prescription. On the other hand, the teaching of techniques is exempt only if carried out by authorized entities and the subject is included in a curriculum within the educational system, preventing the activity from being merely recreational in nature.

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