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V3240-19 ·27 November 2019 ·consulta-vinculante Medium impact
Tax

Management and recruitment services for caregivers subject to 21% VAT

An entity that connects caregivers with clients (the elderly or dependent individuals) has requested clarification on the applicable VAT rate. The DGT has determined that its management, recruitment, and monitoring services do not qualify as home help or social assistance services.

In 6 key points

How it affects those involved

The ruling confirms that intermediary services for caregivers are subject to the standard VAT rate of 21%, rather than the reduced rates applicable to direct social assistance or home help services.

Lifecycle

2019-11-27PublishedPublished 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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