VAT in psychology: what’s exempt and what isn’t

The exemption in article 20.One.3 of the Spanish VAT Act depends on the service, not just on the person.

Exempt

Health care for diagnosis, prevention or treatment provided by health psychologists: individual, couples or family therapy, clinical assessment, also by video call.

With 21% VAT

Workshops and training, coaching, expert reports, recruitment, talks and consultancy for companies.

How Vínculo applies it

Each service you publish has its own VAT type. Therapy is exempt by default and non-health workshops are at 21%.

If you only provide exempt services, you normally don’t file form 303. But watch out for advertising or software bought from foreign companies: it can oblige you to declare that VAT. Check with your accountant.