Are Invoices from a Nutritionist in Spain Subject to VAT?

Welex, your tax advisor in Marbella, located in the heart of the Costa del Sol, is pleased to provide a detailed guide on the application of VAT to services provided by nutritionists in Spain. Whether these services are subject to or exempt from VAT has raised many questions among professionals and their clients. Below, we clarify this dichotomy in accordance with current legislation.

Application of Spanish VAT to Nutrition Services

In general, invoices issued by a nutritionist in Spain are subject to VAT. However, there is a significant exception: when the services provided are specifically aimed at the diagnosis, prevention, and treatment of diseases, they are exempt from VAT according to current regulations.

Administrative Decisions in Spain

The Spanish General Directorate of Taxes has issued several binding resolutions that clarify the application of VAT to services provided by nutritionists. Some of the most relevant are:

1. Binding Resolution No. V0781-23:

1. • The VAT exemption applies to medical, surgical, and health care services with therapeutic purposes, diagnosis, prevention, and treatment of diseases, provided by legally recognized medical or health professionals.

2. Binding Resolution No. V2538-22:

1. • It reiterates that for a professional’s services to be exempt from VAT, they must meet both objective (nature of the services) and subjective (qualification of the provider) requirements.

3. Binding Resolution No. V0477-22:

1. • Specifically for nutritionists, it establishes that services aimed at the diagnosis, prevention, and treatment of diseases may be exempt from VAT. However, services with other purposes, such as aesthetic improvements or weight loss plans not related to a medical condition, are subject to VAT at the general rate of 21%.

4. Binding Resolution No. V2129-21:

1. • It expands the interpretation to include dietitians-nutritionists within the concept of medical or health professionals, as long as their services are related to the diagnosis, prevention, and treatment of diseases.

5. Binding Resolution No. V1643-20:

1. • It reinforces that health care services provided by medical or health professionals, including nutritionists recognized as such, are exempt from VAT under Article 20 of Law 37/1992.

Implications and Limitations

It is crucial that the services provided by nutritionists are clearly related to the diagnosis, prevention, or treatment of diseases to benefit from the VAT exemption in Spain. Services that do not meet these criteria, such as those aimed at aesthetic improvement or weight loss plans not linked to a medical condition, are not exempt and are subject to VAT at the general rate of 21%.

Additionally, nutritionists must be recognized as health professionals according to legal regulations for their services to be considered VAT-exempt.

Tax Advice in Marbella

If you need tax advice in Marbella, the Costa del Sol, or any other part of Spain, do not hesitate to contact our team of economists and tax advisors. At Welex, we are committed to providing the best guidance to ensure you comply with all tax regulations efficiently and safely.