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V2862-18 ·5 November 2018 ·consulta-vinculante Medium impact
Tax

Job placement services for vulnerable groups may be VAT exempt if the entity meets social criteria

A social association inquired whether its job placement services for unemployed individuals are subject to VAT. The DGT ruled that if the entity meets the requirements of a private social entity, such services are exempt.

In 6 key points

How it affects those involved

Social organisations providing employment integration services may benefit from VAT exemptions, provided they satisfy specific legal requirements regarding their social nature.

Lifecycle

2018-11-05PublishedPublished 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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