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V1404-25 ·22 July 2025 ·consulta-vinculante Medium impact
Tax

Hairdressing services in elderly homes taxed at 21% VAT

A self-employed worker providing hairdressing services in a nursing home asks which VAT rate applies. The DGT determines that the standard rate of 21% applies since hairdressing is not considered social assistance or residential care.

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2025-07-22PublishedPublished 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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