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V0482-20 ·27 February 2020 ·consulta-vinculante Medium impact
Tax

Legal assistance services within social welfare programmes subject to 10% reduced VAT rate

A professional sought clarification on whether legal advisory services provided to a social services association were subject to VAT and which rate applied. The DGT ruled that, as these services are provided within the framework of a social welfare programme, the 10% reduced rate applies.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for legal professionals providing services specifically within social welfare frameworks, confirming eligibility for the reduced rate.

Lifecycle

2020-02-27PublishedPublished 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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