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V0301-19 13 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · atención residencial

4% VAT rate applies to residential care services provided via agreed places, administrative contracts, or if linked benefits exceed 10% of the price

The DGT has addressed which VAT rate applies to residential care services when the user receives a linked economic benefit covering more than 10% of the service cost. The DGT ruled that, since 5 July 2018, the reduced rate of 4% is applicable.

The question raised

Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a dicho servicio de atención residencial desde el día 5 de julio de 2018.

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