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V3248-19 ·27 November 2019 ·consulta-vinculante Medium impact
Tax

Residential care providers must rectify VAT amounts and refund overpayments if 4% rate requirements are met

A taxpayer has enquired about requesting a refund of excess VAT paid on residential services following the recognition of a linked economic benefit. The DGT indicates that the provider must issue corrective invoices and refund the VAT amounts if the requirements for the 4% reduced rate are substantiated.

In 6 key points

How it affects those involved

Providers of residential care services must ensure they can process corrective invoicing and VAT refunds to comply with tax regulations when clients qualify for the reduced rate.

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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