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V3195-14 27 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Clinical psychology services are VAT exempt, but guidance and workshops are taxable

A psychologist consulted on the taxation of various services, such as laughter therapy workshops or emotional management. The DGT ruled that clinical psychology healthcare is exempt, whereas guidance services or workshops are subject to VAT.

The question raised

Taxation of said operations by Value Added Tax.

The DGT's ruling

Clinical psychology services are exempt from VAT if they consist of the diagnosis, prevention, or treatment of diseases. Guidance and counseling services do not benefit from this exemption. Psychology workshops, if they are neither healthcare nor social assistance programs, are taxed at the general rate of 21%. If they are considered part of a social assistance program, the reduced rate of 10% may apply.

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