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V2706-18 5 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Skype voice feminisation services subject to 21% VAT if no therapeutic purpose

A psychologist and speech therapist inquired whether her online voice feminisation services are exempt from VAT. The DGT ruled that these do not constitute telecommunications services or services provided by electronic means, and they do not qualify for exemption unless they are intended for the diagnosis, prevention, or treatment of diseases.

The question raised

1. Whether the services consulted are exempt from Value Added Tax, and if not, the applicable tax rate.

The DGT's ruling

The services are neither telecommunications services nor provided by electronic means because they require non-minimal human intervention. The exemption for social assistance does not apply because the taxpayer is a natural person and not an entity of a social nature. The exemption for healthcare services also does not apply if the services are not intended for the diagnosis, prevention, or treatment of diseases, and the general rate of 21% must be applied.

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