Skip to content
Back to index
V2975-23 14 November 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Advisory and expert services are not exempt from VAT due to lack of medical purpose

An individual with a degree in orthopaedics asks whether their advisory services to athletes, clubs, and insurers are exempt from VAT. The DGT rules that these activities do not qualify as medical assistance, diagnosis, or treatment, and must therefore be taxed at the standard rate.

The question raised

Cuestión planteada Tributación, a efectos del Impuesto sobre el Valor Añadido, de las operaciones descritas.

Email
Contact