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A query is made as to whether the hairdressing service provided by a private residence to a resident should be taxed at the reduced or general rate. The DGT determines that, as it is neither an exempt social assistance service nor a residential care service under Law 39/2006, the general rate must be applied.
Question posed: Applicable Tax Rate for the complementary hairdressing service for Value Added Tax purposes.
Hairdressing services invoiced separately are not considered social assistance services nor ancillary services of catering, accommodation, or transport. As they are not included in the catalogue of services under Law 39/2006, they cannot apply the reduced rates of 4% or 10%. Therefore, they must be taxed at the general VAT rate of 21%.
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