Skip to content
Back to index
V4619-16 31 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia sanitaria

Psychology and speech therapy services for developmental disorders subject to 10% or 21% VAT

A local council has requested a ruling on the VAT treatment of psychology and speech therapy services provided to children with developmental disorders. The Directorate General for Taxes (DGT) has determined that these services are subject to VAT, applying either the 10% or 21% rate depending on their specific nature.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

The services of psychologists and speech therapists are exempt only if they constitute healthcare services for the diagnosis, prevention, or treatment of diseases. If they are not healthcare services (such as clinical psychology), they are subject to VAT. The reduced rate of 10% applies if they are neither exempt nor subject to the general rate. The 21% rate applies if they are not considered part of a social assistance or healthcare program.

Book your free first meeting