The thermal spa town of Termas Sulfurosas de Alcafache provides two types of services.
For the ‘classic thermal cures’ service, one of the spa’s doctors must be consulted in advance, with a view to prescribing the treatments to be followed. When paying for the consultation, the client also pays a contribution for the thermal registration, which is valid for the current year and for the prescribed treatments, without which these treatments are not accessible. Termas Sulfurosas de Alcafache does not charge VAT on this contribution.
Source BTW jurisprudentie
See also
- ECJ C-513/20 (Termas Sulfurosas de Alcafache, S.A) – Judgment – Spa treatments are VAT exempted as medical and healthcare service
- Roadtrip through ECJ Cases – Focus on ”Exemption for hospital & medical care” (Art. 132(1)(b))
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