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V0845-14 26 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

4% tax applies to specific dependent care services under price control

A food company asks which VAT rate to apply when supplying meals to public bodies attending elderly people. The DGT clarifies that the 4% rate applies to telecare, home help, day/night centres and residential care defined in Law 39/2006, provided there is price control.

The question raised

Applicable tax rate.

The DGT's ruling

Meal supply operations that do not involve a predominant provision of services are considered supplies of goods. In this case, they are taxed at the 10% rate as they are food products. The 4% rate is reserved exclusively for the provision of telecare, home help, day or night centers, or residential care services that comply with the requirements of Law 39/2006 and are subject to administrative price controls.

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