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V0337-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Council housing services exempt from VAT despite being taxable

A local council asks about the taxation of residential and day care services managed via service contracts, as well as subsidies received. The DGT determines that the council acts as a business and that elderly care services are exempt from VAT.

In 6 key points

Lifecycle

2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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