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V2740-19 ·8 October 2019 ·consulta-vinculante Medium impact
Tax

VAT rate for personal assistance services depends on the entity's nature and administrative price control

A consulting entity has requested clarification on the VAT rate applicable to its personal assistance services for dependent individuals. The DGT clarifies that the rate depends on whether the entity is of a social nature (exempt), whether the service is via a formal agreement or with prices set by the Administration (4%), or if it is provided under a private regime (10%).

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2019-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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