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V0606-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

Animal-assisted therapeutic services subject to 10% VAT if classified as social assistance

A self-employed professional inquired whether her animal-assisted therapy services for vulnerable groups are exempt from VAT. The DGT ruled that, as an individual rather than a social entity, she cannot apply the exemption, but she may apply the reduced rate of 10% if the services are classified as social assistance.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between VAT exemption and the reduced rate for self-employed professionals providing social assistance services, highlighting that individual status prevents the use of exemptions reserved for social entities.

Lifecycle

2022-03-23PublishedPublished 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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