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V0794-14 24 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Family respite services for caregivers taxed at 10% or 21% VAT depending on their nature

A company requested clarification on the VAT rate applicable to family respite services for families caring for dependent persons. The DGT has determined that the 4% rate does not apply and that exemption is not possible based on the entity's status, meaning the rate is either 10% or 21%.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Los servicios de respiro familiar no están contemplados en la Ley 39/2006, por lo que no aplica el tipo del 4%. Al ser la consultante una entidad mercantil sin condición de establecimiento privado de carácter social, no puede acogerse a la exención del artículo 20.1.8º. Si los servicios se consideran asistencia social, tributarán al 10%; de lo contrario, al 21%.

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