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V0388-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Residential care services by non-social enterprises taxed at 10% or 4% depending on procurement regime

A company managing a care home for dependents without contracted places has requested clarification on the applicable VAT rate. The DGT has ruled that, as the company is not a social entity, it must apply either the 10% or 4% rate, depending on whether the service is linked to an administrative contract or a specific economic provision.

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2022-02-28PublishedPublished 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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