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A query was raised regarding whether home care services should be taxed at 10% or 4% VAT. The DGT clarifies that the 4% rate applies only if the service is provided through agreed placements or with prices fixed by the Administration via an administrative contract.
This ruling clarifies the specific conditions under which home care services qualify for the reduced VAT rate, distinguishing between general services and those integrated into public administration frameworks.
The tax team reviews your specific situation.
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