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V3103-21 13 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

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

An individual providing osteopathy services has enquired whether their services are exempt from VAT. The DGT has ruled that the exemption for healthcare services depends on whether the service is for diagnosis, prevention, or treatment, and whether the provider holds the necessary professional qualifications, even if the profession is not regulated in Spain.

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 for diseases) and a subjective requirement (provider with professional qualification). According to the CJEU case law, the exemption is not limited exclusively to professions regulated by national law, provided that a sufficient level of quality is guaranteed. In the case of osteopathy, if the professional holds a degree and qualification equivalent to European standards (such as the UNE-EN 16686:2015 standard), they may apply the exemption.

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