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V0016-14 10 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo superreducido

4% reduced rate applies to care services if prices are subject to administrative control

A foundation has requested clarification on whether care services for dependent persons can be taxed at the reduced rate of 4%. The DGT has ruled that this is possible provided the services are delivered through agreed places or administrative contracts with prices set by the Administration.

The question raised

Possibility of applying the 4 percent rate.

The DGT's ruling

The 4% rate applies to telecare, home help, day/night centers, and residential care as defined in Law 39/2006. To this end, they must be contracted places or services through administrative contracts where the Administration sets the rates. It also applies if a linked economic benefit covers more than 75% of the service price. It does not apply to services for the prevention or promotion of autonomy, nor to private services with freely agreed prices.

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