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V0042-14 14 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Assistance services for people with autism may be VAT exempt if provided by a social entity

A confederation has requested clarification on whether individual care services for people with autism, provided by social integrators and psychologists, are exempt from VAT. The DGT indicates that the exemption depends on whether the entity is of a social nature and the healthcare nature of the psychologists' services.

The question raised

VAT liability of the services provided. Exemption, where applicable, of the services provided by such entities through social integrators and psychologists. In the event of non-exemption, the applicable tax rate.

The DGT's ruling

Special education services and assistance to persons with disabilities are exempt if provided by an entity of a social nature pursuant to Article 20.one.8 of Law 37/1992. Psychological services are only exempt if they constitute healthcare services for diagnosis, prevention, or treatment. If these requirements are not met, the services are subject to the 10% rate or, if they are not considered social assistance, to the general rate of 21%.

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