Skip to content
V0090-22 ·20 January 2022 ·consulta-vinculante Medium impact
Tax

Residential care services with an associated economic benefit may be taxed at 4% through invoice rectification

The inquirer asks how to recover VAT paid at 10% when 4% should have been applied to residential care services linked to an economic benefit. The DGT indicates that the provider must rectify the tax amounts and refund the excess via a credit note once the requirements are proven.

In 6 key points

Lifecycle

2022-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact