Skip to content
V0744-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Hairdressing services in private residences are taxed at 21% VAT

A query is made as to whether the hairdressing service provided by a private residence to a resident should be taxed at the reduced or general rate. The DGT determines that, as it is neither an exempt social assistance service nor a residential care service under Law 39/2006, the general rate must be applied.

In 6 key points

Lifecycle

2024-04-16PublishedPublished 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