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V1749-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

Home care services may be VAT-exempt or subject to 4% or 10% rate

A foundation providing home care to dependent individuals seeks clarification on the tax treatment of such services. The DGT states that if the foundation meets the criteria of a social entity, the services are exempt; otherwise, the 4% or 10% rate may apply depending on contractual or financing conditions.

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2025-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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