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The query examines the requirements for home care contracts to qualify for the reduced 4% VAT rate. The DGT clarifies that this rate applies if the service is provided through an administrative contract with prices pre-established by the Administration, or if the linked economic benefit covers more than 10% of the price.
Question posed The inquirer seeks clarification regarding the requirements that, for Value Added Tax purposes, must be met in those home care service provision contracts offered by the various Public Administrations in order for the super-reduced rate of 4 percent to be applicable.
The 4% rate applies to home care services defined in Law 39/2006, regardless of whether the user has an Individual Care Program or the source of public funding. For this to occur, there must be administrative control over the prices, which happens when services are provided through an administrative contract where the Administration sets the rates. It also applies if the linked economic benefit covers more than 10% of the service price. The 4% rate does not apply to services for the prevention or promotion of personal autonomy.
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