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The inquiry concerns the VAT rate applicable to home care services for individuals with dependency needs. The DGT has ruled that the 4% reduced rate applies if the services meet the definition set out in Law 39/2006 and are provided through agreed places or administrative contracts with prices pre-established by the Administration.
Cuestión planteada Tipo impositivo aplicable a los citados servicios.
El tipo del 4% se aplica a teleasistencia, ayuda a domicilio, centro de día/noche y atención residencial definidos en la Ley 39/2006. Para ello, deben prestarse mediante plazas concertadas o mediante contratos administrativos donde el precio esté predeterminado por la Administración. También aplica si la prestación económica vinculada cubre más del 75% del precio. No se aplica el 4% a servicios de prevención o promoción de la autonomía, ni a servicios en régimen privado no concertado con precio pactado libremente.
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