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Osteopathy: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 13 rulings · 2014–2026

Current position

The VAT exemption for healthcare services requires an objective requirement (diagnostic, prevention, or treatment services for diseases) and a subjective requirement (provider with professional qualifications). The lack of regulation of osteopathy in national regulations does not prevent the exemption, provided that the professional proves professional qualifications equivalent to European standards. The UNE-EN 16686:2015 standard may be used to prove such qualification.

The DGT has moved from denying the exemption due to the lack of national regulation of osteopathy in 2014, to allowing it based on the CJEU jurisprudence. Since 2021, the administration admits that the professional can prove the necessary qualifications to guarantee the quality of the service, even without being regulated in Spain. The current position focuses on the accreditation of European standards to meet the subjective requirement.

Turning points

  1. V1139-21

    The criterion is introduced that the exemption does not require the profession to be regulated by national regulations, following CJEU jurisprudence.

  2. V0507-22

    It is specified that the exemption is applicable if the professional holds a degree and qualification equivalent to European standards, citing the UNE-EN 16686:2015 standard.

Analysis based on 13 of 13 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

13

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