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V2705-20 3 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chiropractic services may be VAT exempt if the professional holds the required professional qualifications

An individual providing chiropractic services has enquired whether their services are exempt from VAT. The DGT has determined that, although chiropractic is not a regulated healthcare profession in Spain, the exemption applies if the professional can prove the necessary professional qualifications.

The question raised

Whether said provision of services is exempt from Value Added Tax.

The DGT's ruling

The VAT exemption for healthcare services requires an objective requirement (diagnostic, preventive, or treatment services) and a subjective requirement (provider with the status of a medical or healthcare professional). According to the CJEU case law, the exemption is not limited exclusively to professions regulated by national law, provided that the professional possesses the required professional qualifications. In this case, as they hold a title accredited by international bodies such as the CCEI, it is considered that the qualifications for the exemption are met.

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