Skip to content
V1818-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

Social integration and reintegration services are taxed at 10% or 21% VAT depending on their nature

A self-employed worker inquires about the VAT rate applicable to her services for the integration of persons with disabilities and the reintegration of inmates. The DGT determines that they are not exempt as they are not provided by entities of a social nature, but the reduced rate of 10% may apply if they are classified as social assistance.

In 6 key points

Lifecycle

2022-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact