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V2300-24 ·5 November 2024 ·consulta-vinculante Medium impact
Tax

Animal-assisted intervention therapist: VAT rate depends on social assistance classification

An independent animal-assisted intervention therapist working with therapy dogs for socially vulnerable individuals seeks clarification on VAT treatment of services and deductibility of dog and subcontractor maintenance. The DGT concludes that the social assistance exemption under Article 20.1.8 of the VAT Law does not apply because the consultant is a physical independent contractor, not a social entity. If services are classified as social assistance, they are subject to 10% VAT; otherwise, 21% VAT applies.

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2024-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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