Skip to content
V0301-19 ·13 February 2019 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to residential care services provided via agreed places, administrative contracts, or if linked benefits exceed 10% of the price

The DGT has addressed which VAT rate applies to residential care services when the user receives a linked economic benefit covering more than 10% of the service cost. The DGT ruled that, since 5 July 2018, the reduced rate of 4% is applicable.

In 6 key points

Lifecycle

2019-02-13PublishedPublished 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