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V5181-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to social assistance services if Law 39/2006 requirements are met

A commercial company enquired whether the management of assisted living and day centre services was VAT-exempt or subject to a specific tax rate. The DGT has determined that, as it is not a social entity, it does not qualify for exemption, but may apply the reduced rate of 4% under certain conditions.

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2016-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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