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V0292-20 ·7 February 2020 ·consulta-vinculante Medium impact
Tax

VAT rate for personal assistance services depends on the nature of the entity and the type of contract

A commercial entity has requested clarification on the VAT rate applicable to its personal assistance services for dependent individuals. The Directorate-General for Taxes (DGT) clarifies that the rate will depend on whether the entity is a social establishment, whether the service is under a formal agreement (concertado), or if it is provided through an administrative contract with fixed prices.

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2020-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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