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V2349-22 ·14 November 2022 ·consulta-vinculante Medium impact
Tax

Disability assistance services provided by a social entity are exempt from VAT

An association providing assistance to persons with disabilities has requested clarification on whether its services are exempt from VAT. The DGT has ruled that, as a social entity, its assistance services for persons with disabilities are exempt.

In 6 key points

Lifecycle

2022-11-14PublishedPublished 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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