Skip to content
V0902-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to home care services with prices set by the Administration

The query examines the requirements for home care contracts to qualify for the reduced 4% VAT rate. The DGT clarifies that this rate applies if the service is provided through an administrative contract with prices pre-established by the Administration, or if the linked economic benefit covers more than 10% of the price.

In 6 key points

How it affects those involved

This ruling provides legal certainty for providers of home care services, clarifying the specific conditions under which the super-reduced VAT rate can be applied, particularly regarding administrative contracts and price controls.

Lifecycle

2023-04-18PublishedPublished 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