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V2181-19 ·14 August 2019 ·consulta-vinculante Medium impact
Tax

Dependency assistance services taxed at 4% if contracted or via linked economic benefits

The inquiry asks which VAT rate applies to assistance services for dependent persons (home help, residential care, etc.). The DGT clarifies that these may be exempt, subject to the 10% rate, or the 4% rate, depending on the providing entity and the financing conditions.

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2019-08-14PublishedPublished 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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