A dietitian and nutritionist who provides diagnostic, treatment, and prevention services for specific eating disorders, such as anorexia or bulimia. It is desired to know whether the provision of dietitian and nutritionist services is exempt.Article 2 of Law 44/2003, of November 21, on the regulation of health professions, classifies them into two groups: one at the graduate level and the other at the diploma level, including the professions for which the titles of Diploma in Human Nutrition and Dietetics enable practice.According to Article 7, dietitians-nutritionists are university graduates in human nutrition and dietetics.Therefore, medical, surgical, and healthcare services related to the diagnosis, prevention, and treatment of diseases provided by a dietitian and nutritionist, even if done through a business entity and the entity invoices these services to the recipient, are exempt.This exemption does not apply to services whose purpose is not healthcare. Therefore, services such as alternative methods for weight loss, aesthetic massages, etc., provided separately from or independently of medical treatment, are not exempt.
Source: audiconsultores-etlglobal.com
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