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V3478-20 2 December 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

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

A commercial entity providing chiropractic services through medical professionals has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption applies if objective requirements are met (assistance for diagnosis, prevention, or treatment) and subjective requirements are satisfied (the professional must hold the necessary 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 requires that the services be for diagnosis, prevention, or treatment and that they be provided by medical or healthcare professionals. According to the CJEU case law, it is not mandatory for the profession to be regulated by national law, provided that the professional possesses the required professional qualifications. In this case, as the professional holds titles accredited by the International Council on Chiropractic Education, it is considered that they possess the qualifications for the exemption.

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