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A psychology college asks whether online psychology services are exempt from VAT. The DGT responds that exemption applies if the services are for diagnosis, prevention, or treatment of diseases and are provided by healthcare professionals.
Question posed: Whether psychology services provided online are exempt from tax in accordance with the provisions of Article 20.One.3º of Law 37/1992.
The exemption under Article 20.One.3º of Law 37/1992 applies to healthcare services provided by medical or healthcare professionals. To this end, they must satisfy an objective requirement (services for the diagnosis, prevention, or treatment of diseases) and a subjective requirement (provided by professionals with the required qualifications). The fact that they are provided via telematics does not preclude the exemption, provided that human intervention exists such that they are not converted into services provided by electronic means.
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