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V5417-26 30 July 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Therapeutic chiropractic services may be VAT-exempt under specific conditions

A commercial entity asks whether its therapeutic chiropractic and other services (aesthetics, sports, teaching) are subject to or exempt from VAT. The DGT states that chiropractic services may be exempt if used for diagnosis, prevention or treatment of diseases and the professional holds the required qualifications, even if not a regulated healthcare professional.

The question raised

Question posed: Whether the chiropractic services with a therapeutic purpose that the applicant receives and, in turn, provides in their own name are subject to and exempt from Value Added Tax. Whether the remaining services indicated are subject to and exempt from Tax.

The DGT's ruling

Chiropractic services are exempt if they are for the diagnosis, prevention, or treatment of diseases and the professional possesses the necessary professional qualifications, even if it is not a regulated profession. The remaining services mentioned (aesthetics, physical maintenance, sports activities, or teaching) do not benefit from the exemption as they do not meet the requirements of therapeutic purpose or providing entity.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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