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V2009-25 ·28 October 2025 ·consulta-vinculante Medium impact
Tax

Personal assistance services provided by individuals are subject to VAT

The DGT states that personal assistance provided by an individual, not a social entity, is not exempt and is subject to the 10% standard VAT rate, unless specific conditions for the 4% reduced rate are met.

In 6 key points

How it affects those involved

Service providers must apply the 10% VAT rate unless specific criteria for the 4% reduced rate are satisfied.

Lifecycle

2025-10-28PublishedPublished 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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