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V3222-17 15 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Dietitian services are only VAT exempt if they are healthcare professionals treating diseases

A person trained in traditional Chinese medicine and dietetics inquires about the taxation of their services. The DGT clarifies that VAT exemption requires being a healthcare professional and providing services for the diagnosis, prevention, or treatment of diseases.

The question raised

Taxation under Value Added Tax and the Tax on Economic Activities.

The DGT's ruling

For assistance services to be exempt from VAT, they must meet an objective requirement (being for the diagnosis, prevention, or treatment of diseases) and a subjective requirement (being provided by medical or healthcare professionals). Dietitians-nutritionists must hold university degrees in Human Nutrition and Dietetics to be considered healthcare professionals. Services for aesthetic, relaxation, or weight loss purposes without a medical basis are subject to the general rate of 21%.

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