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V3459-19 ·18 December 2019 ·consulta-vinculante Medium impact
Tax

Hairdressing services in elderly care homes subject to the 21% standard VAT rate

A self-employed professional enquired about the VAT rate applicable to hairdressing services provided in care homes and day centres. The Directorate General for Taxes (DGT) ruled that the standard rate of 21% must be applied.

In 5 key points

How it affects those involved

This ruling clarifies that hairdressing services provided within care facilities do not qualify for reduced VAT rates, regardless of the setting.

Lifecycle

2019-12-18PublishedPublished 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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