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A company provides clinical and healthcare psychology services to victims of gender-based violence and minors through contracts with social services. The DGT is analysing whether these services are VAT exempt or subject to the reduced or standard rates.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Los servicios de psicología clínica y sanitaria para diagnóstico, prevención o tratamiento de enfermedades están exentos de IVA, aunque los profesionales actúen a través de una sociedad. Si no son servicios sanitarios, pero se incluyen en un programa de asistencia social, se aplica el tipo reducido del 10%. En cualquier otro caso, se aplicará el tipo general del 21%.
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