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V0240-19 6 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Cosmetic and cognitive maintenance workshops for oncology patients are subject to VAT

An individual inquired whether their workshops for oncology patients are exempt from VAT on the grounds of being social assistance. The DGT ruled that the exemption does not apply because the professional does not constitute a social welfare establishment.

The question raised

Taxation under Value Added Tax. Application of any exemption under Article 20 of Law 37/1992.

The DGT's ruling

Workshop teaching services are subject to VAT. The exemption under Article 20.one.8 of Law 37/1992 does not apply because the natural person does not hold the status of a private establishment of a social nature. The reduced rate of 10% shall apply if they are considered included in a social assistance program, or the general rate of 21% if they are not.

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