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MEDIUM
FISCAL

Hairdressing services in elderly homes taxed at 21% VAT

V1404-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1404-25
Published
22 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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