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V0206-18 ·30 January 2018 ·consulta-vinculante Medium impact
Tax

Laundry, cleaning and transport services between social entities are subject to VAT

A social assistance foundation inquired whether laundry, cleaning, and transport services contracted from other social entities were exempt from VAT. The DGT ruled that these auxiliary services do not constitute social assistance and must therefore be taxed.

In 6 key points

How it affects those involved

This ruling clarifies that auxiliary services provided between social entities do not qualify for VAT exemptions under the category of social assistance, meaning they are subject to standard or reduced VAT rates rather than being exempt.

Lifecycle

2018-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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