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A query was raised regarding whether, to apply the reduced 4% VAT rate to day care services, the economic consideration should be compared against the total price including or excluding VAT. The DGT ruled that the comparison must be made against the service amount excluding VAT.
Cuestión planteada Si para la aplicación del tipo impositivo del 4 por ciento previsto en el artículo 91.Dos.2.3º de la Ley 37/1992 la comparativa del importe de la prestación económica debe hacerse con el importe total que cobra el Centro de día, IVA incluido, o sólo con el importe, IVA excluido.
Para aplicar el tipo del 4% a servicios de teleasistencia, ayuda a domicilio, centro de día y noche o atención residencial, la prestación económica vinculada debe cubrir más del 10% del precio del servicio. A efectos de este cálculo, la referencia al precio debe hacerse al importe del servicio respectivo, excluyendo el Impuesto sobre el Valor Añadido.
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