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V2804-17 ·30 October 2017 ·consulta-vinculante Medium impact
Tax

Support services for people with disabilities taxed at 10% if provided as social assistance

The inquiry concerns the VAT treatment of accompaniment services involving monitors for people with disabilities and travel management. The DGT rules that accompaniment services are subject to the 10% reduced rate if they constitute social assistance, whereas travel management is subject to the standard 21% rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between social assistance services and administrative travel management, determining the applicable VAT rate for providers of support services for people with disabilities.

Lifecycle

2017-10-30PublishedPublished 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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