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V1146-14 25 April 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Catering, laundry, cleaning and transport services not subject to 4% VAT rate

An autonomous body has enquired whether catering, laundry, cleaning and transport services contracted for its dependent centres can be taxed at the 4% rate. The DGT has ruled that these services are not included in the super-reduced rate and must be taxed at either 10% or 21%.

The question raised

Question raised - Possible application of the 4 percent tax rate to operations carried out by providers of meals, laundry, transport, and cleaning for the aforementioned centers, for the consulting entity.

The DGT's ruling

The 4% rate applies exclusively to telecare, home help, day and night centers, and residential care services as defined in Law 39/2006. To apply this rate, the services must be provided through concerted places or through administrative contracts with prices pre-established by the Administration. Catering, laundry, cleaning, and transport services do not form part of the typology that allows the use of the 4% rate.

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