Skip to content
Back to index
V2681-19 1 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Animal-assisted therapy services may be VAT exempt if clinical psychology or subject to 10% rate if social assistance

A professional association of psychologists has consulted on the taxation of animal-assisted therapy for children with disorders. The DGT has indicated that VAT exemption depends on whether the service is classified as clinical psychology or as social assistance under specific requirements.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

Clinical psychology services with therapeutic, diagnostic, preventive, or disease treatment purposes are exempt from VAT. If they are not clinical psychology services but are considered social assistance, the reduced rate of 10% shall apply, provided they are included in a social assistance program. The general rate of 21% shall apply to services that do not fall into either of the two aforementioned categories.

Book your free first meeting