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A local authority has requested a ruling regarding the taxable base of a home care service awarded to a private social entity. The DGT has determined that if the entity meets the necessary social requirements, the service is exempt from VAT.
Question posed: Tax base of the awarded service.
Home care services provided by private social entities or establishments are subject to but exempt from VAT pursuant to Article 20.One.8 of Law 37/1992. In this case, the social entity must not charge VAT to the local entity. For the 4% rate to apply, the service must comply with the requirements of Law 39/2006 and be subject to price control through an administrative contract or concerted places.
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