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V3205-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

City Council payments form part of the taxable base and are taxed at 4%, 10% or are exempt depending on the provider

A City Council inquires whether transfers to finance a nursing home form part of the VAT taxable base. The DGT responds that they do constitute consideration and that the applicable rate depends on whether the provider is a social entity or if the service is under a formal agreement.

In 6 key points

Lifecycle

2021-12-23PublishedPublished 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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