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V1415-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Assignment of staff to a local council for nurseries is subject to general 21% VAT

A home care company asks whether assigning staff to cover vacancies in public nurseries is subject to VAT and, if so, which rate applies. The DGT determines that the operation constitutes a service supply subject to VAT at the general rate.

In 6 key points

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2025-07-24PublishedPublished 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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