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V2253-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Day care services provided by commercial entities taxed at 4% or 10% depending on contract type

A taxpayer has enquired whether rehabilitation and physiotherapy services provided by a commercial entity are exempt from VAT. The DGT has ruled that the exemption applies only to social entities, whereas commercial entities are subject to rates of 4% or 10% depending on the management model.

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2022-10-26PublishedPublished 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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