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V2927-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

VAT rates for elderly residential services at 10% or 4% depending on nature and funding

The ruling examines the VAT treatment applicable to residential services for the elderly, including basic and complementary services such as psychology or physiotherapy. The DGT determines that the rate depends on whether the entity is of a social nature, whether the service is a concerted service, or if it is an exempt healthcare service.

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2019-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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