Skip to content
V0533-22 ·17 March 2022 ·consulta-vinculante Medium impact
Tax

Social assistance services provided by independent professionals subject to 10% VAT

A non-profit organisation has enquired whether services provided by its professional collaborators (social workers and integration workers) are exempt from VAT. The DGT has ruled that, as these professionals are neither public law entities nor private establishments of a social nature, they do not qualify for the exemption, but are entitled to the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies that independent professionals providing social assistance do not meet the specific criteria for VAT exemption, meaning they must apply the reduced VAT rate of 10% instead of being exempt.

Lifecycle

2022-03-17PublishedPublished 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