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A commercial entity has requested clarification on the VAT rate applicable to its residential care services when the user receives a linked financial benefit that covers less than 75% of the price. The DGT has determined that the 4% rate only applies if the price is controlled by the Administration or if the financial aid covers more than 75% of the total amount.
Cuestión planteada Tipo impositivo aplicable.
El tipo del 4% se aplica a servicios de teleasistencia, ayuda a domicilio, centro de día/noche y atención residencial definidos en la Ley 39/2006. Para ello, los servicios deben ser mediante plazas concertadas o con precios fijados por la Administración mediante contrato administrativo. Asimismo, se aplica el 4% si el servicio se financia con una prestación económica vinculada que cubra más del 75% de su precio; de lo contrario, se aplicará el tipo del 10%.
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