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V2731-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Day care services taxed at 10% or 4% depending on whether they are private or contracted

A taxpayer has requested clarification regarding the VAT liability and exemptions applicable to rehabilitation and day care services provided by a commercial entity. The DGT has ruled that day care services are subject to the 10% rate if they are private, or the 4% reduced rate if they are contracted or provided via administrative contract with controlled pricing.

In 6 key points

How it affects those involved

This ruling clarifies the applicable VAT rates for day care providers, distinguishing between private services and those under administrative agreements, which directly affects pricing and tax compliance for commercial entities in the social care sector.

Lifecycle

2021-11-10PublishedPublished 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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