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The applicant inquired about the VAT rate applicable to residential care managed by a commercial company with prices established by a City Council. The DGT ruled that a 4% rate applies if the price is predetermined by the Administration within an administrative contract, whereas a 10% rate applies if it is a private, non-concerted arrangement.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la operación.
Se aplica el tipo del 4% a los servicios de atención residencial definidos en la Ley 39/2006 cuando se presten mediante plazas concertadas o precios derivados de un contrato administrativo donde la Administración haya fijado las tarifas. Si el servicio se presta en régimen privado no concertado con precio pactado libremente, el tipo es del 10%. No obstante, si la prestación es realizada por entidades de derecho público o establecimientos privados de carácter social, la operación estará exenta.
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