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V3010-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Home care services taxed at 4% if via public agreement or administrative contract

A query was raised regarding the VAT exemption or applicable rate for home care services for dependent persons. The DGT clarifies that such services are only exempt if provided by a public law entity or a private social establishment. Furthermore, the reduced rate of 4% applies if the service is provided through a public agreement or an administrative contract with a fixed price.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for home care providers, distinguishing between exempt services and those eligible for the reduced 4% rate based on the nature of the provider and the contractual framework.

Lifecycle

2019-10-28PublishedPublished 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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