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V0984-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Laundry, cleaning and transfer services between social entities subject to 21% VAT

A social foundation has requested clarification on whether laundry, cleaning, and transfer services provided to a similar entity are exempt from VAT. The DGT has ruled that these services do not constitute social assistance and must be taxed at the standard rate.

In 6 key points

How it affects those involved

This ruling clarifies that inter-entity services between social organisations do not automatically qualify for VAT exemptions unless they fall strictly under the definition of social assistance.

Lifecycle

2023-04-20PublishedPublished 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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