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A self-employed worker inquires whether her social integration and accompaniment services are exempt from VAT or which rate applies to them. The DGT determines that, as they do not constitute a private establishment of a social nature, her services are subject to the tax.
Question raised: Clarification of the binding ruling of August 1, 2022, number V1818-22. In particular, whether the services provided by the inquirer are subject to Value Added Tax in the event that accreditation has been obtained for the purposes of Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for people in a situation of dependency, and, where applicable, the tax rate applicable to the services consulted. Likewise, the inquirer asks whether she would be obliged to apply the pro-rata rule.
Social assistance services provided by a self-employed individual are not exempt from VAT as they do not hold the status of a private establishment of a social nature. They shall be taxed at the reduced rate of 10% as a general rule. The super-reduced rate of 4% shall apply only to telecare, home help, day/night center, and residential care services provided through agreed places, administrative contracts with prices fixed by the Administration, or through a linked economic benefit that covers more than 10% of their price. If only operations subject to tax and not exempt are carried out, the pro-rata rule must not be applied.
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