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V3060-16 1 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Psychology services provided by a commercial entity taxed at 10% or 21% depending on their nature

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.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

Clinical and health psychology services for the diagnosis, prevention, or treatment of diseases are exempt from VAT, even if the professionals act through a company. If they are not health services but are included in a social assistance program, the reduced rate of 10% applies. In any other case, the general rate of 21% shall apply.

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