VALUE ADDED TAX EXEMPTION ON OSTEOPATHY
Are services provided by a natural person who performs the osteopathic activity exempt?
For this case as well as many other unconventional treatments, the application of the exemption requires:
1) that they are services of assistance to physical persons and
2. provided by a medical or healthcare professional.
To these effects, according to a report by the Ministry of Health and Consumer Affairs dated 12-11-1998, there is no evidence that osteopaths have any academic qualification that accredits them as health professionals, so they are not legally qualified to diagnose and treat illnesses.
Their services, therefore, are subject to and not exempt from VAT.
This does not apply to the treatment itself, but rather to the qualification of the professional. Therefore, a health professional (doctor, nurse, etc.) who carries out the activity of Osteopathy would be exempt from its services for VAT purposes.
Regulations/Doctrine
Article 20.One.13º and 91.One.2.11º Law 37 / 1992 , of 28 December 1992
Consultation of the D.G.T. 0360 - 2003 , of March 03, 2003
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