Skip to content
Back to index
V5438-26 4 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Nutritionist services are VAT exempt only if intended for diagnosis, prevention, or treatment of diseases

A self-employed nutritionist inquired whether preparing menus for elderly care homes is exempt from VAT. The DGT ruled that the healthcare exemption only applies if the services are intended for therapeutic purposes, diagnosis, prevention, or the treatment of diseases.

The question raised

Exemption from Value Added Tax on services provided by the nutritionist.

The DGT's ruling

For the services of healthcare professionals, such as dietitians-nutritionists, to be exempt from VAT, two simultaneous requirements must be met: that the professional possesses the qualifications required by the legal system and that the service has the purpose of diagnosis, prevention, or treatment of diseases. If the activity does not have such a healthcare purpose, the services shall be subject to the tax rate of 21 percent.

Book your free first meeting