Skip to content
Back to index
V1128-20 29 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Cleaning and laundry services provided to social assistance entities are subject to VAT

A social integration company enquired whether its cleaning, laundry, and adapted transport services for care homes and day centres were exempt from VAT due to their nature as social assistance. The DGT ruled that cleaning and laundry are general services subject to tax, and that transport is only exempt if specific vehicle adaptation requirements are met.

The question raised

Exemption of services as social assistance services,

The DGT's ruling

Laundry and cleaning services provided independently to a social assistance entity or its beneficiaries do not constitute social assistance services and are subject to VAT. Transport in adapted vehicles is only exempt if the vehicle has undergone permanent structural, technical, or mechanical modifications to transport the sick or injured. If these requirements are not met, the transport of elderly persons is taxed at the reduced rate of 10%.

Book your free first meeting